Midrasch zu Wajikra 16:22

1) From here they ruled: Wherever there is awareness in the beginning, awareness in the end, and hiddenness in the middle, there is oleh veyored ("sliding scale") liability. Where there is awareness in the beginning and not at the end, the he-goat (of Yom Kippur) which is presented within and Yom Kippur suspend (his judgment) until he becomes aware, whereupon he brings an oleh veyored offering.

1) (Midbar [desert] is mentioned three times in this section:) 15:10, Bamidbar 16:21, and Bamidbar 16:22 — to include (the [sending away to the] desert requirement for the sanctuaries of) Nov, Givon, Shiloh, and the Temple.

2) If there were no awareness in the beginning, but there was awareness in the end, the kid presented outside (on the outer altar) and Yom Kippur atone, it being written (Bamidbar 29:11) "aside from the offering of atonement." Whatever the latter atones for, the former atones for. Just as the inner (altar sacrifice) atones only where there was awareness, so the outer (altar sacrifice) atones only where there was awareness.