Because of (the following) four things R. Mattia b. Charash went to R. Elazar b. Hakappar in Ludia. He said to him: My master, did you hear of the four divisions of atonement expounded by R. Yishmael? He answered: One verse states (Jeremiah 3:14) "Repent, you wayward sons"—which indicates that penitence atones. Another verse states (Leviticus 16:30) "On this day, atonement will be made for you"—which indicates that Yom Kippur (the Day of Atonement) atones. One verse states (Psalms 89:33) "I will punish their offense with the rod, and their transgression with plagues"—which indicates that afflictions atone. And another verse states (Isaiah 22:14) "This transgression will not be forgiven you until you die"—which indicates that death atones. How are these four verses to be reconciled? If one transgresses a positive commandment and repents, he "does not move from there" until he is forgiven. And of this it is written "Repent, you wayward sons." If one transgresses a negative commandment and repents, there is no power in penitence to atone; but penitence suspends (punishment) and Yom Kippur atones. And of this it is written "On this day atonement will be made for you." If one willfully transgresses (sins punishable by) krithuth (cutting-off) and judicial death penalty and repents, there is no power in penitence to suspend, but penitence and Yom Kippur atone for one half, and afflictions purge and atone for the other half. And of this it is written "I will punish their offense with the rod, and their transgression with plagues." If one desecrates the name of heaven and repents, there is no power in penitence to suspend or on Yom Kippur to atone, or in afflictions alone to purge. But penitence, Yom Kippur, and afflictions suspend, and the day of death purges. And of this it is written ("This transgression will not be forgiven you) until you die." And (I Samuel 3:14) "The transgression of the house of Eli will not be atoned for by sacrifice or offering." It is not atoned for by sacrifice or offering, but it is atoned for by death.