Mesorat%20hashas for Keritot 50:40
והא כי כתיב הדין קרא בשעיר הנעשה בפנים הוא דכתיב דלא מכפר על עבירות דמצוה ידועה אבל שעיר המשתלח דמכפר על עבירות דמצוה ידועה אימא לך
he said in the name of R'Jose, who reported it in the name of Resh Lakish: 'And he shall confess over him all the iniquities of the children of Israel, and all their sins; sins are analogous to 'transgressions': as 'transgressions' are n subject to a sacrifice, and are atoned for [by the Day of Atonement], so also only those 'sins' which are not subject to a sacrifice are atoned for by it; 'sins', however, which are subject to a sacrifice are not atoned fo it.
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