Reference for Zevachim 214:6
אביי אמר אפי' [לדברי] ר"ע אינו חייב אלא אחת דאמר קרא שם תעשה הכתוב עשאן לכולן עבודה אחת
If one sprinkled and offered up [without], according to R'Ishmael he is liable to two [sin-offerings], [whereas] according to R'Akiba he is liable to one only.<span class="x" onmousemove="('comment',' The reasoning is similar to that in n. 3, but reversed.');"><sup>8</sup></span> Abaye said: Even on R'Akiba's view he is liable to two, that being the reason that Scripture divided them, [vis.] 'There thou shalt offer-up.
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