Quoting%20commentary for Ketubot 90:1

אימור דשמעינן ליה לר"ש דאזיל אף בתר ידיעה דאזיל בתר ידיעה ולא אזיל בתר חטאה מי שמעת ליה א"כ לייתי קרבן כי דהשתא משוח פר ונשיא שעיר

Say that we have heard that R. Shimon follows [the time of] the awareness also, but did you hear him say that he follows the time of realization and not the time of the sin? For were that so, should they not have brought an offering in accordance with their present status, the High Priest a bull, and the chief a he-goat?

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