Mesorat%20hashas for Shevuot 1:7

אֶחָד יִשְׂרְאֵלִים, וְאֶחָד כֹּהֲנִים, וְאֶחָד כֹּהֵן מָשׁוּחַ. מַה בֵּין יִשְׂרְאֵלִים לְכֹהֲנִים וּלְכֹהֵן מָשׁוּחַ, אֶלָּא שֶׁדַּם הַפָּר מְכַפֵּר עַל הַכֹּהֲנִים עַל טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו. רַבִּי שִׁמְעוֹן אוֹמֵר, כְּשֵׁם שֶׁדַּם הַשָּׂעִיר הַנַּעֲשֶׂה בִפְנִים מְכַפֵּר עַל יִשְׂרָאֵל, כָּךְ דַּם הַפָּר מְכַפֵּר עַל הַכֹּהֲנִים. כְּשֵׁם שֶׁוִּדּוּיוֹ שֶׁל שָׂעִיר הַמִּשְׁתַּלֵּחַ מְכַפֵּר עַל יִשְׂרָאֵל, כָּךְ וִדּוּיוֹ שֶׁל פָּר מְכַפֵּר עַל הַכֹּהֲנִים:

Both Israelites, Cohanim, and the anointed priest (i.e., the high-priest) [are atoned for by the sent-away kid for the other transgressions (see above), there being no difference between them.] It is just that the blood of the bullock atones for the Cohanim for defiling of the sanctuary and of its sanctified objects. [i.e., Whatever the inner kid (of Yom Kippur) atones for on behalf of Israelites, i.e., suspending judgment for Israelites where there is awareness in the beginning but not at the end, and willful defiling of the sanctuary and its objects — likewise, whatever the outer kid atones for (on behalf of Israelites) — the bullock of the high-priest sacrificed on Yom Kippur atones for on behalf of the Cohanim.] R. Shimon says: Just as the blood of the kid presented within atones for Israel, so, the blood of the bullock atones for Cohanim. Just as the confession over the sent-away kid atones for Israel, so the confession over the bullock atones for the Cohanim. [i.e., You concede that the blood of the inner kid atones for Israel without confession, there being no confession over the inner kid, but over the sent-away kid — so the blood of the bullock atones for the Cohanim, without any confession, for defiling of the sanctuary and its objects, leaving the confession over the bullock (in place of the confession over the sent-away kid) to atone on behalf of the Cohanim for the other transgressions, and they have no atonement through the sent-away kid.]

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