(Ibid. 25) "And the Cohein shall make atonement for the entire congregation of the children of Israel": Whence is it derived that if one of the tribes did not bring (its offering) atonement is withheld? From "And the Cohein shall make atonement for the entire congregation of the children of Israel." (Ibid.) "and it shall be forgiven them, for it was unwitting": I might understand (that they are forgiven) whether unwitting or witting; it is, therefore, written "for it was unwitting."

From (24) "by the eyes of the congregation (i.e., beth-din) it were done in error," I would understand that the ruling of beth-din was in error and not willful; but as to the doing (i.e., the transgression) of the congregation, willful was equated with unwitting; it is, therefore, written "the children of Israel … for it was unwitting." If some were willful, I might think that it were considered (collectively) unwitting; it is, therefore, written "for the entire congregation of the children of Israel … for it was unwitting." (Ibid.) "and they have brought their offering": R. Meir says: If a tribe transgressed according to the (erroneous) ruling of its beth-din, I might think they bring (the offerings); it is, therefore, written "and they (i.e., all of the tribes) have brought their offering."

R. Yoshiyah says: If one tribe transgressed according to the (erroneous) ruling of beth-din, whence is it derived that the other tribes bring (the offerings) because of it? From "and they (connoting all of the tribes) have brought their offering, a fire-offering to the L-rd." For R. Yoshiyah says: A tribe that transgressed according to the (erroneous) ruling of beth-din is liable, and the other tribes are exempt.

If a tribe transgressed according to the (erroneous) ruling of the great beth-din (i.e., the Sanhedrin), then that tribe brings a bullock, and the other tribes bring because of it. And what do they bring because of it? Twelve bullocks. R. Shimon b. Yochai says: If a tribe transgressed according to the (erroneous) ruling of beth-din, it is exempt.

If it transgressed according to the ruling of the great beth-din, they bring two bullocks: one for the tribe and one for the beth-din. When is this so? With other mitzvoth; but with idolatry, they bring two bullocks and two he-goats: one bullock for a burnt-offering and a he-goat for a sin-offering for that tribe, and the same for the beth-din. The majority of the congregation is reckoned as all of the congregation. "and they have brought their offering: a fire-offering to the L-rd": this is the burnt-offering; "and their sin-offering": this is the sin-offering for idolatry; "their error": this is the bullock of "concealment" of the congregation (viz. Vayikra 4:13-14). "their sin-offering … for their error": their sin-offering (i.e., the he-goats [offered] for idolatry) is like their error" the bullock of "concealment" of the congregation, in all of the procedures (of the offering). (Bamidbar, Ibid. 26) "And it shall be forgiven to the entire congregation of the sons of Israel": This tells me only of the men.

Whence do I derive (the same for) the women? From "the entire congregation of the children of Israel." "and to the stranger who sojourns in their midst": Because this section is addressed to the Israelites (viz. 15:12), proselytes had to be (specifically) included. (Ibid.) "for to all the people it was in error": to exclude the high-priest, (who offers a she-goat, as an individual (viz. Ibid. 27).

For it would follow (otherwise), viz.: Since the congregation bring a bullock for (transgression of) all the mitzvoth, and the high-priest brings a bullock for all the mitzvoth, then if I have learned about the congregation that just as they bring a bullock for all of the mitzvoth, so, they bring it for idolatry, then the high-priest, (too,) just as he brings a bullock for all the mitzvoth should bring a bullock for idolatry.

And, furthermore, it follows a fortiori, viz.: If (in the Yom Kippur service) where the congregation does not bring a bullock, the high-priest brings a bullock (viz. Vayikra 16:3), here, (in respect to idolatry) where the congregation brings a bullock, how much more so should the high-priest bring a bullock! It is, therefore, written "for to all the people it was in error" — to exclude the high-priest.