Oaths are of two kinds, subdivided into four; The laws concerning the discovery of having contracted uncleanness are of two kinds, subdivided into four; The laws concerning carrying on the Sabbath are of two kinds, subdivided into four. The symptoms of negas are of two kinds, subdivided into four.

Where there is no knowledge at the beginning but there is knowledge at the end, the goat sacrificed on the outer altar together with the day of atonement bring atonement, for it says: “[one he-goat for a sin-offering] beside the sin-offering of atonement” (Numbers 29:1: for that which this goat [prepared inside the Holy of Holies] atones this goat [prepared outside] atones: just as the ‘inner’ goat atones only for a sin where there was knowledge [at the beginning], so the “outer” goat atones only for a sin where there was knowledge [at the end].

Where there is no knowledge [of the impurity] either at the beginning or at the end, the goats offered as sin-offerings on festivals and new months bring atonement, the words of Rabbi Judah. Rabbi Shimon says: “The festival goats atone [for such sins] and not the new moon goats. And for what do the new month goats bring atonement? For a pure man who ate impure holy food.” Rabbi Meir says: “All the goats have equal powers of atonement for imparting impurity to the Temple and holy food. Rabbi Shimon used to say: “The new month goats bring atonement for a pure man who ate impure holy food; and the festival goats atone for transgression of the laws of impurity where there was no knowledge either at the beginning or at the end; and the ‘outer’ goat of the Day of Atonement atones for transgression of these laws where there was no knowledge at the beginning but there was knowledge at the end. They said to him: “Is it permitted to offer up the goat set apart for one day on another?” He said to them: “Let it be offered.” They said to him: “Since they are not equal in the atonement they bring how can they take each other's place?” He replied: “They are all at least equal [in the wider sense] in that they bring atonement for transgressions of the laws of impurity in connection with the temple and holy food.”

Rabbi Shimon ben Judah said in his name [of Rabbi Shimon (bar Yohai)]: “The new month goats bring atonement for a pure person who ate impure holy food; the festival goats, in addition to bringing atonement for a pure person who ate impure holy food, atone also for a case where there was no knowledge either at the beginning or at the end; the ‘outer’ goat of the Day of Atonement, in addition to bringing atonement for a pure person who ate impure holy food and for a case where there was no knowledge either at the beginning or at the end, atones also for a case where there was no knowledge at the beginning but there was knowledge at the end. They said to him: “Is it permitted to offer up the goat set apart for one day on another?” He said, “Yes.” They [further] said to him: “Granted that the Day of Atonement goat may be offered up on the new month, but how can the new month goat be offered up on the Day of Atonement to bring atonement for a sin that is not within its scope?” He replied: “They are all at least equal [in the wider sense] in that they bring atonement for transgressions of the laws of impurity in connection with the temple and holy food.”

For intentional transgressions of the laws of impurity in connection with the temple and holy food, the goat offered inside [the Holy of Holies] on the Day of Atonement together with the Day of Atonement itself bring atonement. For other transgressions of the Torah, light and grave, intentional and unintentional, known and unknown, positive and negative, those punishable by kareth and those punishable by death imposed by the court for all these the scapegoat [sent out on the Day of Atonement] brings atonement.

[The scapegoat] brings atonement to Israelites, priests, and the anointed high priest alike. What [then] is the difference between Israelites, priests, and the anointed high priest? [None], save that the bullock [offered on the Day of Atonement] brings atonement to the priests for transgressions of the laws of impurity in connection with the temple and holy food. Rabbi Shimon says: “Just as the blood of the goat that is offered within [the Holy of Holies] brings atonement for Israelites, so the blood of the bullock [offered on the Day of Atonement] brings atonement for priests; and just as the confession of sins pronounced over the scapegoat brings atonement for Israelites, so the confession pronounced over the bullock brings atonement for priests.