Commentary for Yoma 140:3

ורבי עקיבא כדקתני טעמא (במדבר כח, כג) מלבד עולת הבקר אשר לעולת התמיד אלמא מוספין עם תמיד של שחר עביד להו

What does R'Eliezer do with the passage: Beside the sin-offering of atonement'?<span class="x" onmousemove="('comment',' [Which implies that the he-goat offered outside is offered before his own ram and the ram of the people].');">³</span> He uses it [for the teaching]: Both<span class="x" onmousemove="('comment',' [The he-goat whose blood is sprinkled outside and the he-goat, the sin-offering of the atonement, whose blood is sprinkled within].');">⁴</span>

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