(Shmuel): One who sinned against his friend (Ploni), he must say to him "I sinned against you.'' If he is appeased, fine. If not, he brings people and appeases him in front of them.

Source: It says "Yashor Al Anashim'' - he must make a Shurah (line of people to appease him in front of them). "Va'Yomer Chatasi v'Yashar He'evesi v'Lo Shaveh Li'' - if he did so, the verse says about him "Padah Nafsho me'Avor b'Shachas v'Chayaso ba'Or Tir'eh'' (even if Ploni did not pardon him).

If Ploni died, he must appease him at his grave, and say "I sinned against you.''

(Beraisa): Aveiros that one confessed on the previous Yom Kipur, one need (should) not confess them on the coming Yom Kipur;

If he did so, it says about him "k'Chelev Shav Al Ke'o Kesil Shoneh b'Ivalto.'' (MISHNAS R. AHARON - mention of sin belittles Hash-m's honor. This Tana holds that the Torah permitted only once, in order to enable the person to get Kaparah.)

(Beraisa - R. Liezer): [If he did so,] he is zealous and profits.

What is R. Liezer's reason? "V'Chatasi Negdi Samid.''

How does R. Liezer establish Chachamim's source, "k'Chelev Shav Al Ke'o Kesil Shoneh b'Ivalto''? It refers to one who repeats the same Aveirah.

How do Chachamim establish R. Liezer's source, "v'Chatasi Negdi Samid''? [His sins] should not be in his eyes as if he never did them, rather, he did them, and he was pardoned.