Once a Year Atonement and the Inner and Outer Goats

Yalkut Shimoni on Torah 386:3

"And Aaron shall make atonement upon its horns once in the year" (Exodus 30:10). Where there was awareness of impurity at the beginning but no awareness at the end, the inner goat offered on Yom Kippur and the Day itself suspend the matter until it becomes known to him, and then he brings the sliding-scale offering. Where there was no awareness at the beginning but there was awareness at the end, the outer goat and Yom Kippur make atonement, as it says "besides the sin-offering of atonements" (Numbers 29:11): for what the one atones, the other atones. Just as the inner goat atones only for a matter in which there is awareness, so the outer goat atones only for a matter in which there is awareness. Now since they are compared to one another, let the inner goat atone both for its own case and for the outer goat's case — which would matter where no outer goat was offered, or to protect the sinner in the meantime. The verse says "once": it makes one atonement and does not make two atonements. And let the outer goat atone both for its own case and for the inner goat's case — which would matter for an impurity that occurred between the offering of the one and the other. The verse says "once in the year": this atonement shall be only once in the year. Then for what law are the outer and inner goats compared? Just as the inner goat does not atone for other transgressions, so the outer goat does not atone for other transgressions. Rabbi Shimon says: the goats of the New Moons atone for one who was pure and ate consecrated food while impure; the goats of the festivals atone for a case where there was no awareness either at the beginning or at the end; and the goat of Yom Kippur for a case where there was no awareness at the beginning but there was awareness at the end. They said to him: may one be offered in place of another? He said to them: they may be offered. They said to him: since their atonement is not the same, how can one be offered in place of another? He said to them: all of them come to atone for the impurity of the sanctuary and its holy things. Granted the New Moon goats do not atone for the festival cases, for the verse says "iniquity" (Leviticus 10:17): it bears one iniquity and not two iniquities. But let the festival goats atone for the New Moon cases? The verse says "it": it bears the iniquity, and no other bears that iniquity. Granted the festival goats do not atone for Yom Kippur, for the verse says "once in the year." But let the Yom Kippur goat atone for the festival cases? The verse says "once": it makes one atonement, not two. But where "once" is written, it is written of the inner goat. The verse says "besides the sin-offering of atonements" (Numbers 29:11), and so the outer goat is compared to the inner. Rabbi Shimon ben Yehudah says in his name: the New Moon goats atone for one who was pure and ate impure food; the festival goats add atonement for a case with no awareness at beginning or end; and the Yom Kippur goat adds atonement for a case with no awareness at the beginning but awareness at the end. They said to him: may one be offered in place of another? He said to them: yes. They said: if so, the Yom Kippur goat may be offered on the New Moon, but how may the New Moon goat be offered on Yom Kippur to make an atonement that is not its own? He said to them: all of them come to atone for the impurity of the sanctuary and its holy things.

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