Reference for Keritot 50:27

רבינא אמר

THEY THAT ARE LIABLE TO SIN-OFFERINGS OR TO UNCONDITIONAL GUILT-OFFERINGS etc. It is stated, THEY THAT ARE LIABLE TO SIN-OFFERINGS OR TO UNCONDITIONAL GUILT-OFFERINGS AND THE DAY OF ATONEMENT HAD INTERVENED, ARE STILL BOUND TO OFFER THEM AFTER THE DAY OF ATONEMENT; THEY THAT ARE LIABLE TO SUSPENSIVE GUILT OFFERINGS ARE EXEMPT.

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