ח רבינא אמר הכי קתני חמשה אשמות אין אחר מכפר כפרתן דכי מתיידע ליה מייתי אשם תלוי אחר מכפר כפרתו דלכי מתיידע לא מייתי כדתנן חייבי חטאות ואשמות ודאין שעבר עליהן יה"כ חייבין להביא אחר יה"כ חייבי אשמות תלויין פטורין:
8 THEY THAT ARE LIABLE TO SIN-OFFERINGS OR TO UNCONDITIONAL GUILT-OFFERINGS etc. It is stated, THEY THAT ARE LIABLE TO SIN-OFFERINGS OR TO UNCONDITIONAL GUILT-OFFERINGS AND THE DAY OF ATONEMENT HAD INTERVENED, ARE STILL BOUND TO OFFER THEM AFTER THE DAY OF ATONEMENT; THEY THAT ARE LIABLE TO SUSPENSIVE GUILT OFFERINGS ARE EXEMPT. Whence do we know this? - When Rab Dimi arrived,<span class="x" onmousemove="('comment',' Viz., in Babylon from Palestine. He was the bearer of many a Palestinian tradition.');"><sup>15</sup></span> he said in the name of R'Ammi, who reported it in the name of R'Hanina. The verse reads, And he shall make atonement for the holy place, because of the uncleanness of the children of Israel, and because of their transgressions, even all their sins;<span class="x" onmousemove="('comment',' Lev. XVI, 16, referring to the High Priest's atonement of the people's transgressions effected by the goat of atonement, which was offered upon the inner altar of the Temple on the Day of Atonement. In addition, the scapegoat', i.e., the goat that was removed, or made to 'escape' into the wilderness, symbolizing the removal of the guilt of the community, was also offered on this day. ohgap ohtyj');"><sup>16</sup></span> 'sins' are analogous to 'transgressions': as 'transgressions'<span class="x" onmousemove="('comment',' Heb. 'transgressions', denotes wilful rebellious action. Such an act of apostasy is too grave to be expiated by a sacrifice. ,'sins', on the other hand, denotes unintentional deviation from the law.');"><sup>17</sup></span> are not subject to a sacrifice, so also only thos 'sins' which are not subject to a sacrifice are atoned for [by the Day of Atonement]; 'sins', however, which are subject to a sacrifice are not atoned for.<span class="x" onmousemove="('comment',' Viz., by the Day of Atonement. The Mishnah, therefore, states that the sacrifices are still due. The suspensive guilt-offering is an exception for reasons that will be explained further on.');"><sup>18</sup></span>