Commentary for Zevachim 103:11

יכול יעכבנו ת"ל (ויקרא טז, כ) וכלה מכפר את הקדש שלמו כל הכפרות כולן דברי רבי ישמעאל

Said R'Ishmael: [This is inferred] a fortior if that whose blood does not enter within as a statutory obligation<span class="x" onmousemove="('comment',' Sc. the anointed priest's bullock of sin-offering. Its blood is sprinkled on the inner altar, where it is sacrificed, but there is no statutory obligation for the offering at all, as he need not have sinned.');">¹³</span> needs the base, that whose blood enters within as a statutory obligation,<span class="x" onmousemove="('comment',' The Day of Atonement bullock is a statutory offering, whether the High Priest had sinned or not.');">¹⁴</span>

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