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יומא 59:2

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Now the dispute touches only the question as to whether [there is a trespass] Rabbinically; according to Biblical law, however, there is no trespass. When [do we know] these things ? — ‘Ulla said: Scripture said : ‘To you’ i.e., it belongs to you. The school of R. Simeon taught: To make atonement i.e., I have given it for atonement, but not for [the law of] trespass [to apply]. R. Johanan said: Scripture said: ‘It’ i.e., [implying that] it is before atonement: just as after atonement one cannot be guilty of trespass concerning it, thus can one before atonement not be guilty of trespass concerning it. But perhaps say: It is after the atonement as before the atonement: just as before the atonement one may become guilty of trespass concerning it, so also after atonement may one become guilty of trespass concerning it? — There is nothing concerning which one can become guilty of trespass, once the atonement touching it has been fulfilled. But there is the removal of the ashes [from the altar]?7