Horayos1: 2
הוֹרוּ בֵית דִּין, וְיָדְעוּ שֶׁטָּעוּ, וְחָזְרוּ בָהֶן, בֵּין שֶׁהֵבִיאוּ כַפָּרָתָן וּבֵין שֶׁלֹּא הֵבִיאוּ כַפָּרָתָן, וְהָלַךְ וְעָשָׂה עַל פִּיהֶן — רַבִּי שִׁמְעוֹן פּוֹטֵר, וְרַבִּי אֱלִיעֶזֶר אוֹמֵר: סָפֵק. אֵיזֶהוּ סָפֵק? יָשַׁב לוֹ בְתוֹךְ בֵּיתוֹ — חַיָּב. הָלַךְ לוֹ לִמְדִינַת הַיָּם — פָּטוּר. אָמַר רַבִּי עֲקִיבָא: מוֹדֶה אֲנִי בָזֶה שֶׁהוּא קָרוֹב לִפְטוּר מִן הַחוֹבָה. אָמַר לוֹ בֶן עַזַּאי: מַה שָּׁנָה זֶה מִן הַיּוֹשֵׁב בְּבֵיתוֹ? שֶׁהַיּוֹשֵׁב בְּבֵיתוֹ אֶפְשָׁר הָיָה לוֹ שֶׁיִּשְׁמַע, וְזֶה לֹא הָיָה אֶפְשָׁר לוֹ שֶׁיִּשְׁמַע.
[If] the court ruled and realized that they had erred, and retracted [their ruling], whether they had already brought their atonement or whether they did not yet bring their atonement —- and he proceeded to act on their word —- R’ Shimon ex-empts [him]; but R’ Eliezer says [it is] doubtful. Which [case] is doubtful? [If] he remained at home, he is liable. [If] he went overseas, he is exempt. Said R’ Akiva: I agree in this case that he is closer to exemption than to obligation. Ben Azzai said to him: [In] what [way] is he different from one remaining at home? [R’ Akiva replied:] In that it was possible for the one re-maining at home to have heard, [while] for this one it was impossible for him to have heard.