Answer (R. Zeira): The case is, he did not repent. The Mishnah is Rebbi;

(Rebbi): Yom Kipur atones for all sins, whether or not a person repented, with three exceptions: one who denies the basis of Torah, one who ridicules Torah, and one who annuls circumcision (he does not circumcise himself, or he stretches his skin in order to appear uncircumcised);

For these three, Yom Kipur atones only if he repented.

Question: What is Rebbi's reason?

(Beraisa): "Ki Davar Hash-m Bazah" is one who denies the basis of Torah or ridicules Torah;

"V'Es Mitzvaso Hefar" is one who annuls circumcision;

"Hikares Tikares" - he is cut off before Yom Kipur and after Yom Kipur.

Suggestion: Perhaps this is even if he repented!

Rejection: "Avonah Bah" - we discuss one who still has (not repented from) his sin.

Chachamim expound "Hikares" - he is cut off in this world; "Tikares" - he is cut off in the world to come;

"Avonah Bah" - (this is only when he did not repent, but) if he repented and died, death cleanses.

Question: Since the Seifa is R. Yehudah, also the Reisha must be R. Yehudah!

(Seifa): It atones for Yisraelim, Kohanim and an anointed Kohen alike.

This is R. Yehudah's opinion!

Answer (Rav Yosef): The Mishnah is Rebbi. He holds like R. Yehudah.

Question (Abaye): Were you exact in saying that Rebbi holds like R. Yehudah, but we could not say the other way, for R. Yehudah does not hold like Rebbi?

Or, could we also say that the Mishnah is R. Yehudah, and he holds like Rebbi? You merely taught like one normally says, that the Talmid (Rebbi) holds like his teacher (R. Yehudah)?

Answer (Rav Yosef): R. Yehudah does not hold like Rebbi.

(Beraisa) Suggestion: Perhaps Yom Kipur atones for people even if they do not repent;

Chatas and Asham atone only for one who repented. Also Yom Kipur should atone only for one who repented!

Rejection: Chatas and Asham do not atone for one who sinned b'Mezid. Yom Kipur atones even for intentional sins, we should say that it even atones for one who did not repent!

"Ach" is a distinction (there are people for whom Yom Kipur does not atone, i.e. one who did not repent).

A Stam Sifra (Beraisa that expounds a verse of Vayikra) is R. Yehudah, and it says that Yom Kipur atones only for one who repents!

Contradiction (another Stam Sifra) Suggestion: Perhaps Yom Kipur applies only to one who fasted, blessed the day, and did not do Melachah! (Rashi; R. Tam - he refrains from Melachah due to Kedushas ha'Yom.)

Rejection: "Yom Kipurim Hu" teaches that it atones even for one who did none of the above. (Presumably, such person did not repent.)

Answer #1 (Abaye): The first Sifra is like R. Yehudah, and the latter Sifra is like Rebbi.

Answer #2 (Rava): Both are like Rebbi. The first Sifra discusses transgressions of (Kares of) Yom Kipur itself. Rebbi admits that Yom Kipur does not atone for them without Teshuvah.

We must say so. If not, according to Rebbi, the Kares written for eating or working on Yom Kipur would never apply!

Objection: It would apply to one who transgressed at night and died that night, for only the day of Yom Kipur atones!

Correction: Rather, we must say this way, for if not, the Kares for eating or working on the day of Yom Kipur would never apply!

Rejection: It would apply to one who died while transgressing (Tosfos - or he died at any time during Yom Kipur), or one who transgressed as the day ended, for there was no time for Yom Kipur to atone for him.

(Mishnah): It atones for Yisraelim, Kohanim and an anointed Kohen alike.

Question: The Mishnah proceeds to explain the difference between them!

Answer (Rav Yehudah): The Mishnah says, they all get atonement for other transgressions through the goat that is sent (to Azazel);

It then explains that the bull atones for Tum'ah of Kohanim, and the inner goat atones for Tum'ah of Yisraelim.

Our Mishnah is R. Yehudah;

Version #1 - Rashi (Beraisa - R. Yehudah): "V'Chiper Es Mikdash ha'Kodesh" - (the Kohen Gadol sprinkles the blood of the bull and inner goat to atone for Teme'im who entered) the Kodesh ha'Kodoshim. "Ohel Mo'ed" teaches that it atones for (Teme'im who entered) the Heichal; "ha'Mizbe'ach" teaches about (Teme'im who offered on) the Altar; "Yechaper" teaches about (entering) the Chatzer of the Mikdash;

Version #2 - Tosfos (Beraisa - R. Yehudah): "V'Chiper Es Mikdash ha'Kodesh" teaches about (sprinkling the bloods between the staves of the Aron, in) the Kodesh ha'Kodoshim. (He also sprinkles towards the Paroches, while in the) "Ohel Mo'ed", (and on the inner) "Mizbe'ach". "Yechaper" teaches about (pouring the leftover blood on the base of the outer Altar, which is in) the Chatzer; (end of Version #2)

"Kohanim", "Am ha'Kahal" (Yisraelim) and "Yechaper" (to include Leviyim), to teach that the goat that is sent atones equally for all of them.

R. Shimon says, just like the blood of the inner goat atones for Yisraelim for Tum'ah of the Mikdash or Kodshim, the blood of the bull atones for Kohanim for Tum'ah of the Mikdash or Kodshim;

Just like the confession over the inner goat atones for Yisraelim for other transgressions, the confession over the bull atones for Kohanim for other transgressions.

Question: Surely, the verse equates the atonement of Kohanim and Yisraelim. How does R. Shimon explain this?

Answer: It teaches that they all get atonement for Tum'ah and for other transgressions. However, they get atonement through different Korbanos.

Question: What is R. Shimon's reason?

Answer: "V'Lakach Es Shnei ha'Se'irim" equates the inner goat and the goat that is sent;

Just like the inner goat does not atone for Kohanim for Tum'ah (since it says "la'Am"), the goat that is sent does not atone for Kohanim for other transgressions.

R. Yehudah holds that the Torah equates the goats to teach that they should have the same appearance, height and price.

Question: Who is the Tana of the coming Beraisa (which suggests that if Kohanim do not get atonement through the bull, they get no atonement)?

(Beraisa): "V'Shachat Es Se'ir ha'Chatas Asher la'Am" - it does not atone for Kohanim;

Rather, they get atonement through the Kohen Gadol's bull.

Question: Regarding the bull it says "Asher Lo." This should teach that it does not atone for them!

If so, and nothing would atone for them!

Answer #1: "Yechaper v'Al ha'Kohanim" proves that they get atonement;

It is more reasonable to say that they get atonement through the Kohen Gadol's bull, for it atones for more than it says ("Lo", just himself). It also atones for "Beiso" (the Kohen Gadol's wife);

We do not find that the goat that is sent atones for more than Yisraelim. It does not atone for the Kohen Gadol's wife.

Answer #2: Alternatively, we can learn from "Beis Aharon Borechu Es Hash-m" - all the Kohanim are called "Beiso."

Answer #1 (R. Yirmeyah): The Tana is not R. Yehudah, for he says that Kohanim get atonement through the goat that is sent.

Question: If so, who is the Tana?

Answer (Rava): It is R. Shimon, who says that Kohanim do not get atonement through the goat that is sent.