Related for Shevuot 20:4
מ"ש דרגלים דלא מכפרי אדיום הכפורים דאמר קרא (שמות ל, י) אחת בשנה כפרה זו לא תהא אלא אחת בשנה אי הכי דיום הכפורים נמי לא ניכפרו אדרגלים אחת כתיב כפרה אחת מכפר ואינו מכפר שתי כפרות אחת לא משמע ליה
- Because [the emphasis on] it does not seem justified to him.<span class="x" onmousemove="('comment',' It hath He given you to bear the iniquity does not necessarily imply that no other goat can hear the iniquity. It may mean that it (the New Moon goat) was also, in addition to other goats, given the power of bearing the iniquity (of a clean man who ate unclean holy food) . But the emphasis on iniquity he holds to be justified, for this word is clearly singular: the verse therefore implies that the New Moon goat atones for only one iniquity.');"><sup>5</sup></span> What is the difference: the festival goats do not atone for that for which the Day of Atonement goat atones, because the text says: once in the year [shall he make atonement]<span class="x" onmousemove="('comment',' Ex. XXX. 10: second half of the verse.');"><sup>6</sup></span>