"And he shall lay his hand upon the head of the bull" (Leviticus 4:4) — to include the bull of the Day of Atonement for the laying on of hands. And is this not a matter of logic? If this one [the anointed priest's bull], which does not require two confessions and does not require the "Please" [formula], requires the laying on of hands, then the bull of the Day of Atonement, which requires two confessions and requires the "Please," is it not right that it should require the laying on of hands? No: if you have said this concerning this bull, which comes for the transgression of a known commandment, would you say the same of the bull of the Day of Atonement, which does not come for the transgression of a known commandment? Since it does not come for the transgression of a known commandment, let it not require the laying on of hands. Therefore Scripture teaches, "And he shall lay his hand upon the head of the bull" — to include the bull of the Day of Atonement for the laying on of hands. "And he shall slaughter the bull before the LORD" (Leviticus 4:4) — in the north.
Laying Hands on the Bull and the Reach of the Law
Yalkut Shimoni on Torah 469:3
וְסָמַךְ אֶת יָדוֹ עַל רֹאשׁ הַפַּר, לְרַבּוֹת פַּר יוֹם הִכִּפּוּרִים לִסְמִיכָה. וַהֲלֹא דִין הוּא, וּמָה אִם זֶה שֶׁאֵין טָעוּן שְׁנֵי וִדּוּיִין וְאֵין טָעוּן אָנָא, טָעוּן סְמִיכָה, פַּר יוֹם הַכִּפּוּרִים שֶׁטָּעוּן שְׁנֵי וִדּוּיִין וְטָעוּן אָנָא אֵינוֹ דִין שֶׁיִּטְעֹן סְמִיכָה. לֹא אִם אָמַרְתָּ בָּזֶה שֶׁבָּא עַל עֲבֵירַת מִצְוָה יְדוּעָה, תֹּאמַר בְּפַר יוֹם הַכִּפּוּרִים שֶׁאֵינוֹ בָא עַל עֲבֵרַת מִצְוָה יְדוּעָה, הוֹאִיל וְאֵינוֹ בָא עַל עֲבֵרַת מִצְוָה יְדוּעָה לֹא יִטְעֹן סְמִיכָה, תַּלְמוּד לוֹמַר "וְסָמַךְ יָדוֹ עַל רֹאשׁ הַפָּר" לְרַבּוֹת פַּר יוֹם הַכִּפּוּרִים לִסְמִיכָה. וְשָׁחַט אֶת הַפָּר לִפְנֵי ה', בַּצָּפוֹן.