Mesorat%20hashas for Meilah 14:7
ואי ס"ד חד גופא הוא אמאי אם עלו ירדו
is, at all events] disqualified,<span class="x" onmousemove="('comment',' As a remnant of a sin-offering. Yet R. Akiba ruled that it is exempted from the Law of Sacrilege. He must apparently hold that the two sin-offerings are considered as one offering.');"><sup>4</sup></span>
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