Mesorat%20hashas for Shevuot 22:12

ורבנן דפליגי עליה דרבי שמעון מאן נינהו אי נימא רבנן דקטורת

THEY ARGUED WITH HIM: SINCE THEY ARE NOT EQUAL IN THE ATONEMENT THEY BRING, HOW CAN THEY TAKE EACH OTHER'S PLACE? HE REPLIED: THEY [ARE ALL AT LEAST EQUAL IN THE WIDER SENSE IN THAT THEY] ALL BRING ATONEMENT FOR TRANSGRESSIONS OF THE LAWS OF UNCLEANNESS IN CONNECTION WITH THE TEMPLE AND HOLY FOOD THEREOF.<span class="x" onmousemove="('comment',' Supra Mishnah 2b.');">²⁷</span> Now, why [should R'Simeon give such an unconvincing reply]? Let him say, the Beth din make a mental stipulation in their case!<span class="x" onmousemove="('comment',' That if a goat set apart for the Day of Atonement, for example, is not offered on that day, it may be offered on a festival or New Moon. V. Rashal, comment on Rashi, a.l.');">²⁸</span> - You argue thus against R'Simeon! R'Simeon does not hold that the Beth din are empowered to make a mental stipulation; for R'Idi B'Abin said that R'Amram said that R'Johanan said: The regular offerings which are not required for the community are, according to R'Simeon, not redeemed unblemished;<span class="x" onmousemove="('comment',' This proves that he does not hold that the Beth din are empowered to make a mental stipulations; (v. supra 11a) .');">²⁹</span> and, according to the Sages, are redeemed unblemished. Who are the Rabbis who disagree with R'Simeon [and hold that the Beth din make a mental stipulation]? Shall we say they are the Rabbis [who state the law] of incense?<span class="x" onmousemove="('comment',' Supra 10b. The incense left over at the end of the year was redeemed, because the Beth din made a mental stipulations to that effect.');">³⁰</span>

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