Mesorat%20hashas for Shevuot 19:14
אמר רבי יוחנן ומודה ר"מ בשעיר הנעשה בפנים שהוא אינו מכפר כפרתן והן אינן מכפרין כפרתו
It was at first assumed that each deduced [its additional powers of atonement] from its neighbour;<span class="x" onmousemove="('comment',' The Passover goat (Num. XXVIII, 22) is mentioned in Holy Writ immediately after the New Moon goat; it is equated with it, and therefore, like it, atones for a clean man who ate unclean holy food (R. Meir agreeing with R. Simeon that the New Moon goat atones for a clean man who ate unclean holy food.) The Tabernacles goat (Num. XXIX, 16) , mentioned immediately after the Day of Atonement goat, is equated with it, and therefore, like it, atones for a case where there is no knowledge at the beginning but at the end; and the Day of Atonement goat, being equated with the Tabernacles goat, atones, like it, for a case where there is no knowledge either at the beginning or at the end. Similarly, all the goats deduce the necessary laws from each other, each one from its nearest neighbour in Holy Writ; the result is that they all equally atone for all things which they atone for individually.');"><sup>3</sup></span>
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