Quoting%20commentary for Zevachim 165:3

נכנס לכפר: תניא רבי אליעזר אומר נאמר כאן לכפר בקודש ונאמר להלן (ויקרא טז, יז) וכל אדם לא יהיה באהל מועד בבואו לכפר בקדש

R. JUDAH SAID etc. But if [the priest took it in] deliberately, it is disqualified; [when?] if he made atonement, or [even] if he did not make atonement? - Said R. Jeremiah, It was taught: Since it is said, 'And the bullock of the sin-offering, and the goat of the sin-offering, whose blood was brought in to make atonement in the holy place'; why is it [further] said, And he that burneth them [shall wash his clothes]? (You ask, why is it further said, 'And he that burneth them'? that is required for itself!) - Rather [the question is] why is 'sin-offering, repeated? Because we have only learnt that when the bullock and the he-goat of the Day of Atonement are burnt they defile garments; how do we know [the same of] other [sacrifices] which are burnt? - Because 'sin-offering' is repeated: these are the words of R. Judah. R. Meir said: That [exegesis] is unnecessary. Lo, it says, 'And the bullock of the sin-offering and the he-goat of the sin-offering': now, 'to make atonement' need not be stated; why then is 'to make atonement stated? It teaches

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