Quoting%20commentary for Yoma 80:3

ר' שמעון אומר לכפר עליו בכפרת דברים הכתוב מדבר

Wherein do they differ? - As it was taught: 'To make atonement over him' - Scripture speaks of atonement through blood, thus does it also say: And when he hath made an end to atoning for the holy place,<span class="x" onmousemove="('comment',' Ibid. 20.');">⁴</span> just as there it refers to atonement by blood, so does it refer here to atonemen by blood this is the opinion of R'Judah.

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