Quoting%20commentary for Shevuot 25:1

בעומד במרדו ורבי היא דתניא רבי אומר על כל עבירות שבתורה בין עשה תשובה בין לא עשה תשובה יום הכפורים מכפר חוץ מפורק עול ומגלה פנים בתורה ומפר ברית בבשר שאם עשה תשובה יום הכפורים מכפר ואם לאו אין יום הכפורים מכפר

[It refers to the case of a man] who persists in his rebellion;<span class="x" onmousemove="('comment',' I.e., who did not repent, nevertheless the scapegoat atones for him, according to Rabbi; and the verse, the sacrifice of the wicked is an abomination, which implies that a wicked man (i.e., who does not repent) cannot obtain atonement with a sacrifice, has reference to a sacrifice on any other day, except the Day of Atonement.');">¹</span> and it is in accordance with Rabbi's view, for it was taught: Rabbi said: For all transgressions of the Torah, whether he repented or not, the Day of Atonement brings atonement, except in the case of one who throws off the yoke,<span class="x" onmousemove="('comment',' Denying the existence of God.');">²</span>

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