Mesorat%20hashas for Yoma 109:14

ולא פליגי מר כי אתריה ומר כי אתריה

To show that all the 'doings' of them should be alike; as there were seven sprinklings downward with the bullock, so shall there be seven sprinklings downward with the goat. We learn thus how many [sprinklings] downwards there are to be both with bullock and he-goat.

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