(Leviticus 4:24) "And he shall lay his hand upon the head of the goat" comes to include the goat of Nachshon for the laying on of hands, the words of Rabbi Yehuda. Rabbi Shimon says: it comes to include the goats brought for idolatry for the laying on of hands, for Rabbi Shimon would say: every communal sin-offering whose blood enters within the Sanctuary requires the laying on of hands. "And he shall slaughter it," and not its substitute. When it says below "and he shall slaughter it" (in the feminine), this excludes its substitute, and its offspring, and its exchange. From here Rabbi Yishmael would say: five sin-offerings are left to die. The offspring of a sin-offering, the substitute of a sin-offering, a sin-offering whose owner has died, one whose owner has gained atonement through another, and one that has passed its first year. And you cannot speak of the offspring of a sin-offering in the case of the congregation, for the congregation does not bring a female. Nor is there a substitute of a sin-offering in the congregation, for the congregation does not make substitutions. Nor a sin-offering whose owner has died, for the congregation does not die. As for one whose owner has gained atonement through another and one that has passed its year, one might think these would be left to die in the case of the congregation; you say no. Let the unspecified cases be learned from the specified ones: just as the specified cases, the offspring of a sin-offering, the substitute of a sin-offering, and a sin-offering whose owner has died, are spoken of regarding the individual and not the congregation, so too one whose owner has gained atonement and one that has passed its year are spoken of regarding the individual and not the congregation.
Laying Hands on the Goat and the Five Sin-Offerings Left to Die
Yalkut Shimoni on Torah 469:31
(ויקרא ד כד) וְסָמַךְ יָדוֹ עַל רֹאשׁ הַשָּׂעִיר, לְרַבּוֹת שְׂעִיר נַחְשׁוֹן לִסְמִיכָה, דִּבְרֵי רַבִּי יְהוּדָה. רַבִּי שִׁמְעוֹן אוֹמֵר, לְרַבּוֹת שְׂעִירֵי עֲבוֹדָה זָרָה לִסְמִיכָה, שֶׁהָיָה רַבִּי שִׁמְעוֹן אוֹמֵר כָּל חַטַּאת צִבּוּר שֶׁדָּמָהּ נִכְנָס לִפְנִים טָעוּן סְמִיכָה. וְשָׁחַט אֹתוֹ, וְלֹא תְּמוּרָתוֹ. כְּשֶׁהוּא אוֹמֵר לְמַטָּה "וְשָׁחַט אֹתָהּ" וְלֹא חִלּוּפָהּ, וְלֹא וְלָדָהּ, וְלֹא תְּמוּרָתָהּ. מִכָּאן הָיָה רַבִּי יִשְׁמָעֵאל אוֹמֵר חָמֵשׁ חַטָּאוֹת הֵן מֵתוֹת. וְלַד חַטָּאת, וּתְמוּרַת חַטָּאת, וְחַטָּאת שֶׁמֵּתוּ בְּעָלֶיהָ, וְשֶׁכִּפְּרוּ בְּעָלֶיהָ, וְשֶׁעָבְרָה שְׁנָתָהּ. וְאִי אַתָּה יָכוֹל לוֹמַר וְלַד חַטָּאת בְּצִבּוּר שֶׁאֵין הַצִּבּוּר מְבִיא נְקֵבָה. וְאֵין תְּמוּרַת חַטָּאת בְּצִבּוּר שֶׁאֵין הַצִּבּוּר מְמִירִין. וְלֹא חַטָּאת שֶׁמֵּתוּ בְּעָלֶיהָ שֶׁאֵין הַצִּבּוּר מֵתִים, שֶׁכִּפְּרוּ בְּעָלֶיהָ וְשֶׁעָבְרָה שְׁנָתָהּ יָכוֹל יְהוּ מֵתוֹת בְּצִבּוּר, אָמַרְתָּ לָאו, יִלְמְדוּ סְתוּמוֹת מִמְּפֹרָשׁוֹת, מַה מְּפֹרָשׁוֹת וְלַד חַטָּאת וּתְמוּרַת חַטָּאת וְחַטָּאת שֶׁמֵּתוּ בְּעָלֶיהָ בְּיָחִיד דְּבָרִים אֲמוּרִים וְלֹא בְּצִבּוּר, אַף שֶׁכִּפְּרוּ בְּעָלֶיהָ וְשֶׁעָבְרָה שְׁנָתָהּ בְּיָחִיד דְּבָרִים אֲמוּרִים וְלֹא בְּצִבּוּר.