Reference for Yoma 171:2
ת"ש ר' יהודה אומר כל שהוא מלא תשא ולמטה תשובה מכפרת מלא תשא ולמעלה תשובה תולה ויוה"כ מכפר לא תשא וכל דדמי ליה
penitence procures suspension [of punishment] and the Day of Atonement procures atonement? - 'Thou shalt not take' and others of the same kind. Come and hear: Since in connection with Horeb<span class="x" onmousemove="('comment',' After the sin of the golden calf as Moses besought the Lord's forgiveness.');"><sup>4</sup></span> penitence and forgiveness are stated,<span class="x" onmousemove="('comment',' As explained infra.');"><sup>5</sup></span>
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