Whenever there is awareness in the beginning and awareness at the end, and unawareness in between, he is liable to a variable [sin-]offering. [If] there was awareness in the beginning but there was no awareness at the end, the he-goat which is sacrificed inside and Yom Kippur suspend [punishment] until he becomes aware of it and brings a variable [sin-]offering.

[If] there was no awareness in the beginning, but there was awareness at the end —- the he-goat which is sacrificed outside and Yom Kippur atone, as it is said (Num. 29:11): Aside from the sin-offering of the atonements, for what this one atones —- this one atones; just as the inner one atones only for a case in which there was awareness, so the outer one atones only for a case in which there was awareness.

For one in which there was no awareness either in the beginning or at the end —- the he-goats of the Festivals and the he-goats of Rosh Chodesh atone; [these are] the words of R' Yehudah. R' Shimon says: The he-goats of the Festivals atone, but not the he-goats of Rosh Chodesh. And for what do the he-goats of Rosh Chodesh atone? For a person who is tahor who ate [a sacrifice which was] tamei. R' Meir says: The atonement of all the he-goats is alike —- for the tumah of the Temple and its holy things. R' Shimon was wont to say: The he-goats of Rosh Chodesh atone for a person who is tahor who ate [a sacrifice that is] tamei; those of the Festivals atone for one who had no awareness either in the beginning or at the end; and the one of Yom Kippur atones for one who had no awareness in the beginning but had awareness at the end. They said to him: May one be sacrificed for another? He replied: They may be sacrificed. They said to him: Since their atonement is not alike, how can they be sacrificed one for another? He said to them: All of them come to atone for the tumah of the Temple and its holy things.

R' Shimon ben Yehudah says in his name: The he-goats of Rosh Chodesh atone for a person who was tahor who ate a contaminat-ed [sacrifice]. Those of the Festivals surpass them in that they atone for a person who is tahor who ate a contaminated [sacrifice] and for one who had no awareness either in the beginning or at the end. Those of Yom Kippur surpass them in that they atone for a person who was tahor who ate a contaminated [sacrifice], and for one who had no awareness either in the beginning or at the end, and for one who had no awareness in the beginning but had awareness at the end. They said to him: May one be sacrificed for another? He said to them: Yes. They said to him: If so, those of Yom Kippur may be sacrificed on Rosh Chodesh, but how can those of Rosh Chodesh be sacrificed on Yom Kippur to effect an atonement which does not belong to them? He said to them: They all come to atone for the tumah of the Temple and its holy things.