Commentary for Yoma 141:3

ואי אמרת כסדרן כתיבי לא משכחת לה אלא שלש טבילות וששה קידושין

To this R'Zera demurred: But perhaps<span class="x" onmousemove="('comment',' Since all that is required is harmony between the Mishnaic statement as to five immersions and six sanctifications, it is not necessarily the last suggestion that must be adopted. The he-goat to be offered up outside, prescribed in Num. XXIX, 11 ('the sin-offering of the atonement') too, required two immersions and four sanctifications, hence the number of sanctifications and immersions could be harmonized on this assumption too. The interruption of the service of the day with the he-goat of which no mention is made in the service of the day prescribed in Leviticus, would involve no rearrangement of the Biblical text, such as the first suggestion implied.');">⁴</span> he interrupted [the service of the day] with the he-goat that was to be offered up outside? - Abaye replied: Scripture said, 'He come forth and offer his burnt-offering'<span class="x" onmousemove="('comment',' Lev. XVI, 24 states that he offers up the two rams, his own and the people's, as soon as he has left the Holy of Holies. Whereas, if he were to have fetched the ladle and the coal-pan first, he would have offered them after his second coming forth from the Holy of Holies.');">⁵</span>

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