Reference for Yoma 171:3
ת"ש לפי שנאמר בחורב תשובה ונקה יכול אף לא תשא עמהן ת"ל (שמות לד, ז) לא ינקה יכול אף שאר חייבי לאוין כן ת"ל את שמו שמו הוא דאינו מנקה אבל מנקה שאר חייבי לאוין
one might assume, that includes the [transgression of] 'Thou shalt not take', therefore it says: He will not clear the guilty.<span class="x" onmousemove="('comment',' Ex. XX, 7.');"><sup>6</sup></span> Then I might have assumed that with all others guilty of having transgressed negative commandments the same is the case, therefore the text reads: '[ Will not clear the guilt of him who taketh] His name [in vain]<span class="x" onmousemove="('comment',' Interpreting the phrase as if it were divided into two parts.');"><sup>7</sup></span> i.e. He does not clear the guilt in [the taking in vain of] His name, but He clears the guilt in the transgression of other negative commandments?<span class="x" onmousemove="('comment',' [This proves that for the transgression of other negative commandments penitence effects atonement].');"><sup>8</sup></span>