Mesorat%20hashas for Temurah 40:44
טעמא דרבי אליעזר לאו משום דשם עולה על אמו אלא משום דחזי להקרבה והא נמי חזי להקרבה
but after atonement has taken place,<span class="x" onmousemove="('comment',' Where there is no fear of substitution, since the guilt-offering has already been sacrificed.');"><sup>34</sup></span>
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