Quoting%20commentary for Zevachim 165:2
הכא ודאי חד מקום הוא או [דילמא] יציאה קרינא ביה תיקו:
IF IT ENTERED WITHIN TO MAKE ATONEMENT. It was taught, R. Eliezer said: It is stated here, to make atonement in the holy place; and it is stated elsewhere, And there shall be no man in the tent of appointment when he goeth in to make atonement in the holy place: as there it means when he has not yet made atonement, so here too it means when he has not yet made atonement. R. Simeon said: It is stated here, 'to make atonement'; and it is stated elsewhere, 'And the bullock of the sin-offering, and the goat of the sin-offering, whose blood was brought in to make atonement': as there it means when he had [already] made atonement, so here it means where he made atonement. Wherein do they differ? - One master holds, You learn without from without, but you do not learn without from within; while the other master holds: You learn an animal from an animal, but you do not learn an animal from man.
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