Responsa for Zevachim 80:4

מזבח קטרת סמים למה לי שאם לא נתחנך המזבח בקטורת הסמים לא היה מזה

The Master said: 'If where the sacrifices are not assimilated to each other'. To what does 'the sacrifices are not assimilated to each other' allude? Shall we say, to the bullock of the Day of Atonement and the goat of the Day of Atonement? Then [the argument] can be refuted: as for these, [their rites are similar] because their blood enters the innermost sanctum! Rather, it alludes to the community's bullock for unwitting transgression and the goats [sacrificed] on account of idolatry. But [here too the argument] can be refuted: As for these, [their rites are the same] because they make atonement for the violation of a known precept? Rather, it alludes to the community's bullock for unwitting transgression and the he-goat of the Day of Atonement, and this is what he means: If where the sacrifices are not the same, since one is a bullock and the other is a goat, yet the rites are alike as far as what is prescribed in their case is concerned, then where the sacrifices are the same, this one being a bullock and the other being a bullock, it is surely logical<br>

Teshuvot Maharam