Mesorat%20hashas for Keritot 50:35

חייבי חטאות ואשמות ודאין שעבר עליהן יוה"כ חייבין להביא לאחר יה"כ חייבי אשמות תלויין פטורין

'sins' are analogous to transgressions: as transgressions' are not subject to a sacrifice, so also only those 'sins' which are not subje to a sacrifice are atoned for [by the Day of Atonement]; 'sins', however, which are subject to a sacrifice are not atoned for by it.

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