1)
To whom does "ve'ha'Soreif osam" refer?
1.
Yoma, 68b: It refers to whoever assists in the actual burning of the animal - not to those who arrange the wood or who set fire to the wood-pile.
2)
What is the word "ve'ha'Soreif osam" coming to preclude?
1.
Yoma, 68b: It precludes those who join in burning the animal after it has already turned into ashes from Tum'as Begadim.
