ט במאי קא מיפלגי אמר ר' ירמיה
9 - and he makes confession. With a sin-offering [he makes confession] of the sin [committed]; with a guilt-offering, of the guilt incurred; with a burnt-offering, of the transgressions in connection with gleanings,<span class="x" onmousemove="('comment',' Lev. XIX, 9: Neither shalt thou gather the gleaning of thy harvest.');"><sup>19</sup></span> the forgotten sheaf,<span class="x" onmousemove="('comment',' Deut. XXIV, 19.');"><sup>20</sup></span> the corner of the field,<span class="x" onmousemove="('comment',' Lev. XIX, 9: Neither shalt thou gather the gleaning of thy harvest.');"><sup>19</sup></span> and the poor tithe<span class="x" onmousemove="('comment',' Ibid. XXVI, 12.');"><sup>21</sup></span> - these are the words of R'Jose the Galilean. R'Akiba said: A burnt-offering is offered up exclusively for transgression of a positive command or of a prohibition transformed into a command.<span class="x" onmousemove="('comment',' I.e.,a prohibition the transgression of which must be repaired by a succeeding act, as e.g., Ex. XII, 10: You shall let nothing of it remain until the morning (prohibition) ; But that which remaineth... you shall burn in fire (remedial action) .');"><sup>22</sup></span> In what do they differ? R'Jeremiah said: