Halakhah for Rosh Hashanah 35:6
לא אידי ואידי לאחר גזר דין ולא קשיא כאן בגזר דין שיש עמו שבועה כאן בגזר דין שאין עמו שבועה
and another which says, For though thou wash thee with nitre and take thee much soap, yet thine iniquity is marked before me,<span class="x" onmousemove="('comment',' Ibid. II, 22.');"><sup>6</sup></span> and does not the one text apply before the final sentence is pronounced and the other after? - No; both apply after the final sentence has been pronounced, yet there is no contradiction; in the one case the final sentence has been accompanied by an oath, in the other it has not been accompanied by an oath. This accords with the dictum of R'Samuel B'Ammi.
Sefer HaChinukh
And the proof to these words of ours is that which they said (Rosh Hashanah 18a) concerning a [Divine] decree that has an oath with it, as Rava concludes there, that it is not atoned with a sacrifice or a grain offering, but rather it is atoned with words of Torah; and they have no mention there that God would need to annul [His oath]. As the matters are known and clear to all who see the sun that it is all said metaphorically for the receivers. And in order to direct you on this path in many places, I have been lengthy about this until now.
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