Reference for Yoma 170:9
<big><strong>גמ׳</strong></big> אשם ודאי אין אשם תלוי לא והא כפרה כתיבא ביה הנך מכפרי כפרה גמורה אשם תלוי אינו מכפר כפרה גמורה
PROCURE ATONEMENT, DEATH AND THE DAY OF ATONEMENT PROCURE ATONEMENT TOGETHER WITH PENITENCE.<span class="x" onmousemove="('comment',' Penitence is essential; it consists of genuine regret, and determination to improve one's conduct. In the case of any offering (sin or guilt) such penitence is taken for granted, for without it no sacrifice has any meaning or value.');"><sup>11</sup></span> PENITENCE PROCURES ATONEMENT FOR LIGHTER TRANSGRESSIONS: [THE TRANSGRESSION OF] POSITIVE COMMANDMENTS AND PROHIBITIONS. IN THE CASE OF SEVERER TRANSGRESSIONS IT [PENITENCE] SUSPENDS [THE DIVINE PUNISHMENT], UNTIL THE DAY OF ATONEMENT COMES TO PROCURE ATONEMENT.