Commentary for Yoma 140:2
מאי טעמא דרבי אליעזר עביד כדכתיב עביד ברישא דתורת כהנים והדר עביד דחומש הפקודים
What is the reason for R'Eliezer's view? - He [the high priest] performs [the service] in accord with the order written [in Scripture's text]: first he performs what Leviticus enjoins and then he performs what Numbers prescribes.<span class="x" onmousemove="('comment',' [Hence the additional offerings and the Daily afternoon whole-offering prescribed in Numbers are offered last].');"><sup>2</sup></span> And R'Akiba? - It is in accord with the reason he himself states: Beside the burnt-offering of the morning, which is for a continual burnt-offering which shews that the additional sacrifices were offered up together with the Daily whole-offering of the morning.
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