Musar for Yoma 72:13
מאי ואם נפשך לומר וכי תימא נילף משעיר הנעשה בפנים שכפרתו בדמים הרי הוא אומר וכפר ועדיין לא נשחט הפר
before Rabbah and arranged his prayer in accord with R'Meir's view. He said to him: Do you forsake the Sages and act like R'Meir? - He answered: I hold as R'Meir, for thus it is written in the Torah of Moses. Our Rabbis taught:<span class="x" onmousemove="('comment',' Meg. 20b.');"><sup>22</sup></span> And shall make atonement<span class="x" onmousemove="('comment',' Lev. XVI, 11.');"><sup>23</sup></span> - Scripture speaks of atonement through words.<span class="x" onmousemove="('comment',' I.e., confession.');"><sup>24</sup></span> You say it refers to atonement through words. But perhaps it refers to atonement [obtained] through [sacrificial] blood? I infer it thus: Here 'atonement is mentioned and there<span class="x" onmousemove="('comment',' In connection with the he-goat that is sent away. Lev. XVI, 10.');"><sup>25</sup></span> 'atonement' is mentioned - Just as the atonement mentioned in connection with the he-goat is one through words, so the atonement mentioned with the bullock is one obtained through words. And if you wish to argue against it, then [learn from]: And Aaron shall present the bullock for the sin-offering, which is for himself and shall make atonement for himself and for his house,<span class="x" onmousemove="('comment',' Lev. XVI, 11.');"><sup>23</sup></span> yet the bullock has not been slaughtered!<span class="x" onmousemove="('comment',' How then is atonement possible? It can be obtained through confession.');"><sup>26</sup></span> What does 'And if you wish to argue against it' imply? - This: And if you would say: Let us infer from the he-goat prepared within the Temple, the atonement of which is obtained through blood, behold [against that argument] Scripture says: 'And he shall make atonement', and the bullock has not been slaughtered yet!