Reference for Zevachim 14:1
מקיבעא לא מכפרא מקופיא מכפרא
- It [a sin-offering] does not make a fixed atonement but it does make a floating atonement.<span class="x" onmousemove="('comment',' Cf. supra 6a. A sin-offering does not make atonement for the omission of positive precepts when it is directly dedicated for that purpose only, but only when it is dedicated for sins which entail a sin-offering, but whose owner has also been guilty of sins of omission. Since it does not atone for sins of omission standing by themselves, one who is in need of a burnt-offering (on account of sins of omission) is not 'his fellow' similar to 'himself', and therefore if a sin-offering is slaughtered on behalf of such, it is valid, provided that one had already vowed a burnt-offering, which covers all his sins of omission, so that a sin-offering is quite superfluous as far as he is concerned. But if he had not vowed a burnt-offering, a sin-offering has a certain relation to him in so far that if he was liable to a sin-offering too, this would make atonement for the sins of omission also. Hence he is sufficiently similar to his fellow to invalidate his fellow's sin-offering slaughtered on his behalf.');"><sup>1</sup></span> Raba also said: If a burnt-offering was killed for a different purpose, its blood must not be sprinkled for different purpose.