1 All agree that if he had obtained atonement through [the animal that] had not been lost, [the animal that] had been lost must be left to die; but according to Rab it would be as if someone has set aside two sin-offerings as a guarantee [that one of them should be available if the other be lost], and R. Oshaia said: If someone had set aside two sinofferings for the purpose of guarantee, he gains atonement through one of them and leaves the other to pasture? — Since Raba said that Rab followed the view of R. Jose, who holds the commandment properly attached to the first, it is as if it had from the very beginning been set aside [in substitution] for the one that was lost. We learned: R. JUDAH SAYS: IT SHALL BE LEFT TO DIE. It is quite right in the view of R. Johanan who said that the second of the first pair must be left to pasture [that is, according to the Rabbis] and [it is this one which] according to R. Judah be left to die, so that he obtains atonement through the second one of the second pair; but if the view of Rab who said that the second of the second pair must be left to pasture, and [it is this one which] according to R. Judah must be left to die, then according to R. Judah through which can he obtain atonement? — Do you understand that R. Judah refers to the second of the second pair? R. Judah refers to the second of the first pair. Others framed the [above] question [against Rab] in the following manner: Furthermore did R. Judah say: If the blood was poured away, the scapegoat is left to die; if the scapegoat died the blood is poured away. Now it is in order according to Rab: In the first part [of the Mishnah] they are disputing about the sin-offering of the community, and in the latter part about [the rejection of] living animals, but according to R. Johanan: What does ‘Furthermore signify? — This difficulty remains. FURTHERMORE SAID R. JUDAH: IF THE BLOOD WAS POURED AWAY, THE SCAPEGOAT IS LEFT TO DIE. It is quite right that when the blood was poured away the scapegoat must die, because the command with it had not been fulfilled, but when the scapegoat died, why should the blood be poured away; surely the commandment therewith had been fulfilled? — The School of R. Jannai said: Scripture said: [The goat] shall be set alive before the Lord, to make atonement, i.e., how long must he stay alive? Until the time that his fellow's blood is sprinkled. We have learnt elsewhere: If the inhabitants of a town sent their shekels and they were stolen or lost, then, if terumah has been taken up already, they swear an oath before the Temple treasurers; and if not they swear an oath before the people of the town; and the people of the town must pay the shekels anew. If they were found again or the thieves restored them, then both are taken as shekels and they do not count as prepayment for the dues of the next year. R. Judah says: They count for the next year. What is the reason of R. Judah's view? — Raba said: R. Judah holds that obligatory offerings of one year may be brought up in the following year. Abaye raised the following objection against him: If the bullock or the he-goat of the Day of Atonement were lost and he had set aside others in their place, also, if the goats offered up for idolatry [were lost] and others were set aside for them, then they must all be left to die, this is the opinion of R. Judah. R. Eliezer and R. Simeon hold: They shall be left to pasture until they become blemished, when they should be sold and the money realized for them should go for freewill-offerings, for the sin-offerings of the community must not be left to die. — He [Raba] answered:ᵃᵇᶜᵈᵉᶠᵍʰⁱʲᵏˡᵐⁿᵒᵖᵠʳˢᵗ
2 You speak about community sacrifices? It is different with community sacrifices, even as R. Tabi said, in the name of R. Josiah. For R. Tabi said in the name of R. Josiah: Scripture said: This is the burnt-offering of every new moon throughout the months of the year. The Torah indicates: Renew and bring Me an offering of the new terumah. That will be right concerning the he-goat. But can it be said in the case of the bullock? Preventive measure attaches to the bullock because of the he-goat. And because of preventive measure shall they be left to die? And, furthermore, the statement of R. Tabi in the name of R. Josiah characterizes the action as merely a meritorious deed, for R. Judah said in the name of Samuel: It is a meritorious deed to offer the community sacrifices, which are due in Nisan, from the new terumah. If he had offered them from the old, he has fulfilled his duty, but has omitted a meritorious deed! — Rather, said R. Zeira: [The reason why they cannot be offered in the following year is] because the lot of one year cannot determine for the following year. But let us cast lots again? — There is the fear that people might say the lots do determine from one year for the next. That will be reasonable as far as the he-goat is concerned, but what can be said about the bullock? — The prohibition attaches to the bullock because of the he-goat. And because of a preventive measure shall they be left to die? — The Rabbis before Abaye said that to be a preventive measure on account of a sin-offering whose owner had died. That will be right in the case of the he-goat, but what of the case of the bullock? — The restriction in the case of the bullock derives from the he-goat. And because of a preventive measure shall they be left to die? — Rather is it a restriction because of a sin-offering whose year is past. Is that [but] a preventive measure? This is itself a sin-offering whose year is past. This is no difficulty, in accord with the view of Rabbi. For it was taught: A full year, one counts three hundred and sixty-five days according to the year of the sun, this is the view of Rabbi. The Sages say: One counts twelve months from day to day.ᵘᵛʷˣʸᶻᵃᵃᵃᵇᵃᶜ