Explanation #1: It seems that the Gemara suggested that two [lots], on which Hash-m's name is written, will be put on the goat for Hash-m, and two [with the name] of Azazel will be put on the goat for Azazel.

Explanation #2: However, on [the next suggestion] "perhaps he puts [a lot with the name] of Hash-m and [a lot with the name] of Azazel on this [goat], and [similarly] on this [goat]", the Yerushalmi asks "this was the previous suggestion"!

Inference: The suggestion "two on this [goat] and two on this" is to put of Hash-m and of Azazel on this, and [similarly] on this"!

The Yerushalmi answers [that the second suggestion was] after putting [the lot] of Hash-m on the goat for Hash-m, and of Azazel on the goat for Azazel, he switches them, and puts [the lot] of Hash-m on the goat for Azazel, and of Azazel on the goat for Hash-m.

Question #1: Initially, we said that we learn from Goralos, and afterwards we bring a Beraisa that says that we learn from "Goral Goral"!

Question #2: Above, we expound from Goralos that both must be the same!

Answer: We do not derive "Goralos of anything" from the meaning of Goralos;

Rather, the Tana says that the Goralos that the Torah discussed can be of anything. We do not learn [this] from here (the plural Goralos). Rather, Goral Goral includes this.

Rashi's opinion: He picks whichever he wants for Hash-m, and whichever he wants for Azazel.

Rebuttal: There is no need to say so. According to this, the Goral does not determine anything. Only ha'Shem (calling one for Hash-m) determines it;

The verse says "v'Asahu Chatas", and we expound (40b) that ha'Shem does not make it a Chatas, only the Goral does!

Tosfos' opinion: Rather, the Gemara means "perhaps one puts [the Goral] of Hash-m..." like it says in the Yerushalmi, that after putting of Hash-m on the goat for Hash-m, and of Azazel on the goat for Azazel, he switches them, and puts [each Goral] on the other [goat],

This is to fulfill Goralos, which connotes [two] Goralos on each one.

Alternative opinion: Alternatively, after the goats are determined [through the g8l], he brings another two Goralos of Hash-m and of Azazel, and puts the Goral of Hash-m on [the goat] for Hash-m, and the Goral of Azazel on of Azazel.

Question #1: Abaye himself says in Berachos (9b) that the Halachah follows Vatikin regarding Keri'as Shema;

Citation (9b) (R. Yochanan): Vatikin finish the morning Shema with sunrise.

Explanation: This means before sunrise, like it connotes in Berachos;

Citation (22b) (Mishnah): If a Ba'al Keri descended to immerse, if he can ascend [from the water] and cover himself before sunrise, he ascends and reads;

Citation (25b) Suggestion: The Stam Mishnah is like R. Eliezer, who says that one must read Keri'as Shema before sunrise!

Citation (cont.) Rejection: It can even be like R. Yehoshua. Perhaps it is like Vatikin, for R. Yochanan said...

Inference: They finish Shema with sunrise, i.e. before sunrise, for we establish the Mishnah that proves that one must read it before sunrise like Vatikin.

Question #2: What do we rely on? We read Shema long after sunrise!

Suggestion: We rely on R. Yehoshua, who said that the time is until three hours. Rav Yehudah said in the name of Shmuel that the Halachah follows R. Yehoshua.

Rejection: It seems that the Halachah follows Abaye, who say that for Keri'as Shema, the Halachah follows Vatikin, for he (Abaye) is Basra!

Answer (Ri): Vatikin agree that the time is until three hours, even though they used to hurry to read it with sunrise.

Support: In Berachos (25b), we say that the Mishnah can even be like R. Yehoshua. Perhaps it is like Vatikin...

Inference: Vatikin hold like Yehoshua.

Also Abaye said "for Keri'as Shema, the Halachah follows Vatikin" only to teach that even though the Halachah follows Acherim [regarding the time for Tefilin, and one may recite Shema from then], one must delay Shema a little, until close to sunrise, like Vatikin, in order to be Somech Ge'ulah l'Tefilah (begin Shemoneh Esre after Keri'as Shema).

Letter of the law, the time for Shema begins like Acherim (when it is light enough to recognize a friend four Amos away) and continues until three hours, like R. Yehoshua;

However, Vatikin do Mitzvos promptly, and rise early to read it before sunrise, so Tefilah will be during the day after sunrise, like it says "Yira'ucha Im Shamesh.", which is after the sun shines.

Letter of the law, one should read it early, like Acherim, for that is when people rise, and similarly regarding Tefilin, like it says there "for Tefilin, [the Halachah is] like Acherim."

Explanation: This is the time for Tefilin. Then people rise, and we are not concerned lest one pass gas while wearing Tefilin;

However, we delay Shema a little, until close to sunrise, like Vatikin, in order to be Somech Ge'ulah l'Tefilah, and one will pray during the day.

Support - Citation (Yerushalmi): "The one who says that it is when one can see his friend four Amos away and recognize him...

Citation (ibid.): ... However, they said that the Mitzvah is with sunrise, in order to be Somech..."

Berachos (29b) connotes that Yira'ucha Im Shamesh refers to Tefilah, regarding praying with Dimdumei Chamah (sunrise and sunset), for it says "Yira'ucha Im Shamesh..."

Question: We explain "with Netz ha'Chamah" to mean before [sunrise], and "with the sun" to mean after it shines!

Answer: The word "Im" (with) connotes close to, either before or after.

Support: Based on what I explained, it is good what it says here "for the rest of the people in Yerushalayim";

The Mitzvah is to read early with sunrise, like Vatikin;

Since not everyone is expert to do like Vatikin (to know when to begin Shema, to finish at sunrise), they fixed the time right after sunrise for others in Yerushalayim, who do not know to coordinate the time like Vatikin.

Question - Citation (Berachos 8b) (R. Shimon citing R. Akiva): Sometimes, one reads Keri'as Shema twice during the day, once before sunrise, and once after sunrise, and he is Yotzei with one reading for the night Shema, and with one reading for the daytime Shema.

R. Yehoshua ben Levi rules like him.

Inference: Before sunrise is night, and the beginning of the time [for Shema] during the day is after sunrise, like our Mishnah here!

Answer #1: Even if R. Yehoshua ben Levi argues with Abaye, we hold like Abaye, for he is Basra.

Answer #2: R. Yehoshua ben Levi rules like R. Shimon only regarding this that he holds that before sunrise one can be Yotzei the night Shema. This is clear from what it says after this;

Citation (Berachos 9a): This was inferred from an episode. Two Rabanan got drank [and did not say Shema before dawn. R. Yehoshua ben Levi told them to say it before sunrise.]

However, he did not rule at all about whether the time for the daytime Shema begins after sunrise.

Answer #3: Even R. Shimon agrees that the time for the daytime Shema begins before sunrise.

Implied question: If so, why didn't he teach that sometimes, one reads Keri'as Shema twice before sunrise, and he is Yotzei the daytime Shema and the night Shema? This would be a bigger Chidush!

Answer: He wanted to teach that one is not Yotzei the night Shema after sunrise.

Assertion: Even if you will say that R. Shimon holds that the time for Shema is after sunrise, we should not establish our Mishnah like him, and unlike all these Tana'im.

If we did so, the Gemara should have derived this, and explicitly established the Mishnah like him.

R. Tam's opinion: The time for Shema is after sunrise, like our Mishnah and R. Shimon.

Vatikin rushed to say Shema improperly, before sunrise, due to the Chiyuv of Tefilah, in order to be Somech Ge'ulah l'Tefilah, so it (Tefilah) will be with sunrise.

Implied question: The Tefilos were enacted corresponding to the Temidim, and the Tamid was before sunrise, at dawn!

Answer: In any case, the time for Tefilah (Shacharis) is at sunrise.

Citation (Berachos 26a) Contradiction: Its Mitzvah (Keri'as Shema) is with sunrise, in order to be Somech [Ge'ulah l'Tefilah, and pray at sunrise...] I.e. this shows that it (Tefilah) is not until midday.

Inference: Tefilah is dearest at sunrise. Therefore, Vatikin read Shema improperly, for the sake of dearness of Tefilah.

Implied question: Why didn't [the Gemara] challenge him (R. Yochanan, who said that Vatikin finish it with sunrise) regarding Keri'as Shema?

Answer: It knew that they read it improperly due to dearness [of Tefilah], and rush to read it before the time, which is after sunrise, like our Mishnah here, and like R. Shimon in the name of R. Akiva.

Question #1: "Its Mitzvah is with sunrise" connotes that this is the primary Mitzvah of Keri'as Shema!

Question #2: It is difficult to say that the Halachah does not follow Abaye, who is Basra!

Answer: R. Tam explains that also Abaye holds like this.

Implied question: Abaye said [the Halachah is] like Vatikin regarding Keri'as Shema!

Answer: That was a mere Siman that it is adjacent to sunrise, like Vatikin;

However, it is not totally like Vatikin, for they say it before, and we say it after sunrise.

Support (R. Tam, for himself): A Mishnah (Megilah 20a) says that also a Shomeres Yom k'Neged Yom may not immerse until sunrise. If one did any of these [Mitzvos in the Mishnah] after dawn, it is Kosher.

Inference: Something whose time is during the day, the Mitzvah is after sunrise.

R. Pores' opinion: R. Pores explains like the Ri.

R. Chananel's opinion: "Vatikin are Gomer it with sunrise", i.e. they recite it then;

He explains Yira'ucha Im Shamesh to refer to Kabalas Ol Malchus Shamayim, i.e. Keri'as Shema.

Question #1: "In order to be Somech Ge'ulah l'Tefilah" connotes that primarily, it discusses Tefilah! (Si'ach Yitzchak - i.e. the goal is to begin Tefilah at the ideal time. Therefore, they must recite Shema before sunrise.)

Question #2: In Berachos, we establish Yira'ucha Im Shamesh to discuss Tefilah!

Question #3: Gomer connotes that they begin reciting before sunrise, and intend to finish at the beginning of sunrise, in order to pray at the beginning of sunrise.

In Gitin (60a), we bring this. There, the text in all Seforim is "Im Shachav Im Lo Shachav v'Im Shatis v'Im Lo Shatis";

Observation: This is unlike the verses! First it says "Im Lo Shachav v'Im Lo Shatis", and it does not say v'Im Shachav at all!

Implied question: In Megilah (18b), we forbid writing even one letter not [copying] from a written text!

Answer: Since the initial letters are written, and the beginning of the verses, and further, it is a small Parshah, it is permitted;

This is like we permit there Tefilin and Mezuzah, because people know them by heart.