Reference for Menachot 111:1

לרבות שעירי עבודת כוכבים לסמיכה

It includes the he-goats offered for the sin of idolatry for the requirement of the laying on of hands.<span class="x" onmousemove="('comment',' V. infra 92b.');">¹</span> Rabina demurred, [saying], It is well according to R'Judah's view,<span class="x" onmousemove="('comment',' For since he maintains that Nahshon's he-goat required laying on of hands just like an ordinary sin-offering, it would also have required slaughtering on the north side; therefore an express term was necessary in order to exclude the latter requirement.');">²</span>

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