Mesorat%20hashas for Shevuot 1:4

וְעַל שֶׁאֵין בָּהּ יְדִיעָה לֹא בַתְּחִלָּה וְלֹא בַסּוֹף, שְׂעִירֵי הָרְגָלִים וּשְׂעִירֵי רָאשֵׁי חֳדָשִׁים מְכַפְּרִים, דִּבְרֵי רַבִּי יְהוּדָה. רַבִּי שִׁמְעוֹן אוֹמֵר, שְׂעִירֵי הָרְגָלִים מְכַפְּרִין, אֲבָל לֹא שְׂעִירֵי רָאשֵׁי חֳדָשִׁים. וְעַל מַה שְׂעִירֵי רָאשֵׁי חֳדָשִׁים מְכַפְּרִין, עַל הַטָּהוֹר שֶׁאָכַל אֶת הַטָּמֵא. רַבִּי מֵאִיר אוֹמֵר, כָּל הַשְּׂעִירִים כַּפָּרָתָן שָׁוָה עַל טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו. הָיָה רַבִּי שִׁמְעוֹן אוֹמֵר, שְׂעִירֵי רָאשֵׁי חֳדָשִׁים מְכַפְּרִין עַל הַטָּהוֹר שֶׁאָכַל אֶת הַטָּמֵא, וְשֶׁל רְגָלִים מְכַפְּרִין עַל שֶׁאֵין בָּהּ יְדִיעָה לֹא בַתְּחִלָּה וְלֹא בַסּוֹף, וְשֶׁל יוֹם הַכִּפּוּרִים מְכַפֵּר עַל שֶׁאֵין בָּהּ יְדִיעָה בַתְּחִלָּה אֲבָל יֶשׁ בָּהּ יְדִיעָה בַסּוֹף. אָמְרוּ לוֹ, מַהוּ שֶׁיִּקְרְבוּ זֶה בָזֶה. אָמַר לָהֶם, יִקְרָבוּ. אָמְרוּ לוֹ, הוֹאִיל וְאֵין כַּפָּרָתָן שָׁוָה, הֵיאַךְ קְרֵבִין זֶה בָזֶה. אָמַר לָהֶן, כֻּלָּן בָּאִין לְכַפֵּר עַל טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו:

And where there is no awareness, neither in the beginning nor in the end, the kids of the festivals [(Kids for sin-offerings are prescribed for the additional (mussaf) offerings of all the festivals)] and the kids of Rosh Chodesh atone, [it being written in respect to the kid of Rosh Chodesh (Numbers 28:15): "as a sin-offering to the L rd" — For a sin that only the L rd knows of, this kid atones. That is, where there is awareness neither in the beginning nor in the end. And the kids of the festivals are derived by identity from the kid of Rosh Chodesh. For "kid" could have been written in respect to all the festivals, and it is written (in respect to the festivals) "and a kid," to add to what precedes (i.e., the kid of Rosh Chodesh), to liken them, i.e., These atone for the same thing that the first atones for.] These are the words of R. Yehudah. R. Shimon says: The kids of the festivals atone (for non-awareness in the beginning and in the end), but not the Rosh Chodesh kids. And for what do the kids of Rosh Chodesh atone? For a tahor (one who is clean) eating (unwittingly) something unclean. R. Meir says: The atonement of all of the kids is the same, (all atoning for) defiling the sanctuary and its holy objects. [All of the additional kids, whether the kids of the festivals, or the kid of Rosh Chodesh, or the kid presented outside on Yom Kippur — their atonement is the same. They atone both for unawareness in the beginning and awareness in the end, unawareness neither in the beginning nor in the end, and for a tahor eating something unclean. The (only) difference is in respect to uncleanliness occurring between one (offering) and the other. But as regards the kid presented inside on Yom Kippur, all agree that it "suspends" where there is awareness in the beginning but not at the end, as stated.] R. Shimon was wont to say: The kids of Rosh Chodesh atone for a tahor eating something unclean; those of the festivals atone for unawareness neither in the beginning nor in the end; and that of Yom Kippur, for awareness in the beginning, but not in the end. [This is repeated for the sake of what follows, viz.: "They asked him, etc."] They asked him: May this be offered up for the other? [If the kid designated for Yom Kippur were lost, and atonement was made with another, and the first were found on a festival or on Rosh Chodesh, may it be used as the kid offering of the day?] He answered: They may be offered. They asked him: But if their atonement is not the same, how can one be substituted for the other? [R. Meir asks this of R. Shimon: If you grant that their atonement is the same, he can do so, for they all effect the same atonement. But, according to you, this one (the kid of Yom Kippur), which was designated to atone for unawareness in the beginning and awareness in the end — how can it be offered on the festival to atone for unawareness both in the beginning and in the end? Or on Rosh Chodesh, to atone for a tahor eating something unclean?] He answered: They all come to atone for defiling the sanctuary and its objects. [And since they are the same in this respect, even though there are differences in the type of atonement, it may be substituted.]

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