Talmud for Shevuot 1:6

וְעַל זְדוֹן טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו, שָׂעִיר הַנַּעֲשֶׂה בִפְנִים וְיוֹם הַכִּפּוּרִים מְכַפְּרִין. וְעַל שְׁאָר עֲבֵרוֹת שֶׁבַּתּוֹרָה, הַקַּלּוֹת וְהַחֲמוּרוֹת, הַזְּדוֹנוֹת וְהַשְּׁגָגוֹת, הוֹדַע וְלֹא הוֹדַע, עֲשֵׂה וְלֹא תַעֲשֶׂה, כְּרֵתוֹת וּמִיתוֹת בֵּית דִּין, שָׂעִיר הַמִּשְׁתַּלֵּחַ מְכַפֵּר:

And for willful defiling of the sanctuary and its sanctified objects [(This is a generic teaching)], the kid presented within and Yom Kippur atone, [it being written (Leviticus 16:16): "and from their offenses for all of their sins." "offenses" (peshaim) — these are acts of rebellion.] And for the other transgressions of the Torah: light and stringent, willful and unwitting, known and unknown, positive commandment and negative commandment, krithoth and judicial death penalties, the sent-away kid atones. [The Gemara explains the entire Mishnah thus: whether light or stringent; whether he transgressed willfully or unwittingly; (Of those which he transgressed unwittingly,) whether their doubtful status was known to him or unknown to him (e.g., whether it was known or not known to him that it might be forbidden fat and he ate it). Which are the "light"? Positive and negative commandments. Which are the "stringent"? Those punishable by krithuth (cutting-off) and by judicial death penalty.]

Jerusalem Talmud Yoma

A positive commandment, even if he did not repent. A prohibition? Rebbi Samuel in the name of Rebbi Zeˋira, only if he repented¹⁷⁶While the Mishnah in Rav Jehudah’s interpretation treats positive commandments and simple prohibitions in parallel, there is a difference between the two kinds of sins. The non-performance of a positive commandment is atoned for even without repentance while the atoning for breaching simple prohibitions requires repentance.. If one said, “the elevation offering does not atone,¹⁷⁷The biblical text does not indicate for which kind of sin an elevation offering does atone but Lev. 1:4 indicates that it atones. The next paragraph will investigate for which sins it is atoning.” does the elevation offering not atone? It atones even against his will. But if he said, “it is impossible that the elevation offering atone for me,” it does not atone against his will¹⁷⁸In the prior formulation, it was simply a false statement. But if somebody said, I am opting out, the atoning power of sacrifices shall not be valid for me, what he offers would be profane. If there is no offering, there cannot be atonement.. If one said, “the Day of Atonement does not atone,” It atones. “I cannot accept¹⁷⁹The scribe wrote איפשי, “it is impossible for me”, which Galilean form the corrector did not recognize (and which the scribe himself in the preceding sentence exchanged for the Babylonian form), and added אי, for Babylonian אִי אֶפְשִׁי, meaning the same. that it atone for me,” it atones against his will¹⁸⁰Since he brings the offering on his own initiative, if it is not brought for atoning it does not atone. But the Day of Atonement is given by God; it is not up to man to say what it can or cannot do. Babli, Keritut 7a.. Rebbi Ḥanina ben Rebbi Hillel said, it is not up to a person to tell the King, “you are no king.”

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