[It may be retorted,] Incense is different, because it cannot be put to pasture. Well, then, the Rabbis [who State the law] of the red heifer. [But again it may be urged:] Perhaps the red heifer is different, because it is expensive! — Well, then, the Rabbis [of our Mishnah] who argued with him. [But here again,] how do you know that it is R. Judah [who argues with R Simeon], and that thus he argues with him: ‘It is right according to my view, holding as I do that the Beth din make a mental stipulation; therefore the goat set apart for one day may be offered on another; but according to you who say, no, [we do not say the Beth din make a mental stipulation], why should the goat set apart for one day be offered on another?’ — [How do you know this?] Perhaps it is R. Meir [who argues with R. Simeon], and thus he argues with him: ‘It is right according to my view, holding as I do that all the goats bring equal atonement, therefore the goat set apart for one day may be offered on another; but according to you [who do not hold that all the goats bring equal atonement], why should the goat set apart for one day be offered on another?’ [Who, then, are the Rabbis who disagree with R. Simeon, holding that the Beth din make a mental stipulation?] — But. R. Johanan had a tradition that, according to R. Simeon, they [the daily offerings] are not redeemed [unblemished]; and, according to the Sages, they are redeemed. And according to R. Simeon who does not hold that the Beth din make a mental stipulation [that the daily offerings which are not required should be redeemed], what is done with them? R. Isaac said that R. Johanan said: They are offered as dessert to the altar. R. Samuel, son of R. Isaac, said: R. Simeon admits, however, that the goats for a sin-offering are not themselves offered as dessert for the altar, but their money equivalent; for here [in the case of the surplus daily offering], it was originally intended for a burnt-offering, and it is now also a burnt-offering; but there [in the case of the sin-offering], it was originally intended for a sin-offering, and now it will be a burnt-offering; [it is, therefore, not permitted to be offered up itself,] a restriction being imposed even after [the congregation have had] atonement [with another sin-offering], as a preventive measure [in case it may be offered up] before [the congregation have had] atonement [with another]. Abaye said: We have also learnt [in a Baraitha]: The bullock and [inner] goat of the Day of Atonement which were lost, others being set apart in their stead; and also the goats to atone for idolatry which were lost, others being set apart in their stead — they all die: this is the opinion of R. Judah. R. Eleazar and R. Simeon say: They pasture till they become unfit [for sacrifice], and then they are sold, the money going as a donation [to the Temple treasury], for a congregational sin-offering does not die! — Now, why [should they pasture till they become blemished and then be sold]? Let them be offered up themselves as burnt-offerings [as dessert for the altar]. Obviously, therefore, [since they do not say this], we may deduce that a restriction is imposed [even] after atonement as a preventive measure [in case they may be offered up] before atonement. Raba said: We have also learnt: . . . and the second one pastures till it becomes unfit [for sacrifice], when it is sold, and the money goes as a donation [to the Temple treasury]. Now, why [should it pasture till it becomes blemished and then be sold]? Let it be offered up itself as a burnt-offering [as dessert for the altar]. Obviously, therefore, [since this is not done,] we may deduce that a restriction is imposed [even] after atonement as a preventive measure [in case it may be offered up] before atonement, Rabina said: We have also learnt: A guilt offering the owner of which died, or obtained atonement [with another], pastures till it becomes unfit [for sacrifice], when it is sold, and the money goes as a donation [to the Temple treasury]. R. Eliezer says: It dies. R. Joshua says: He brings a burnt-offering for its money. Now, let it be offered up itself as a burnt-offering [as dessert for the altar]. Obviously, therefore, [since this is not done,] we may deduce that a restriction is imposed [even] after atonement as a preventive measure [in case it may be offered up] before atonement. This is conclusive. This has also been taught [in the following Baraitha]: What do they bring from the surplus [congregational offerings]?ᵃᵇᶜᵈᵉᶠᵍʰⁱʲᵏˡᵐⁿᵒᵖᵠʳˢᵗᵘᵛ