Kommentar zu Bamidbar 29:11

מלבד חטאת הכפורים BESIDES THE SIN OFFERING OF EXPIATION — i.e. the goat whose rite was performed within the Holy of Holies, which is mentioned in the Sedrah אחרי מות — for it, too, was a חטאת, a sin offering, (Leviticus 16:9).

And aside from the constant burnt- offering you shall offer. Meaning: [The words] “[And] the constant burnt-offering” are not referring to “the he-goat as a sin-offering,” rather to “You shall bring a burnt-offering” above (v. 8). Thus the verse reads: “One he-goat as a sinoffering aside from the atonement sin-offering, and the atonement burnt-offering aside from the constant burnt-offering and its meal-offering.” Consequently, it is as if it is written “aside from” twice, for the [letter] vav of ועולת ["and the [constant] burnt-offering"] refers to “aside from” [of] the atonement sin-offering.

שעיר עזים אחד חטאת, “one male goat, a sinoffering.” The words: ”in order to atone for you,” did not need to be added as the Day itself is a day of Atonement. [If that were not so, how could we secure atonement every year on that date when we are in exile and have no Temple in which to present animal offerings? Ed.]