Vol 27.18 - Acharei 2

Hebrew Text

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http://www.chabad.org/library/article_cdo/aid/911888/jewish/Chapter-One.htm
http://www.chabad.org/library/article_cdo/aid/1062904/jewish/Perek-3.htm

Summary

(5746) Explanation of Rambam's viewpoint in the difference between the scapegoat (Which atones for minor sins even without one's Teshuvah) and the atoning property of Yom Kippur itself which is only for those who "return" (repent) (Rambam Hil. Teshuvah 1:2,3)

Explanation of Rambam (Hil. Shegagot 3:10) "one rebels against them (the Yom Kippur sin-offerings).