Halakhah su Levitico 16:16

And also from the matter of the commandment is that which they said (Shevuot 2a) that one who has awareness at the beginning but not at the end may not bring atonement, as they said that the goat of Yom Kippur, that is executed inside, and Yom Kippur itself, puts it into the balance until it is made known to him and he brings the sacrifice for his atonement. But one who has no awareness at the beginning, but has awareness at the end - about which we said, he does not bring a sacrifice - the goat executed outside, and Yom Kippur, atone for him. And for the one that has no awareness, not at the beginning and not at the end, the goats of the holidays, and the goats of Rosh Chodesh, atone. And for volitional impurity of the Temple and its consecrated [foods], the bull of the high priest atones - if the volitional [party] is a priest. But if he was from Israel, the blood that is executed inside and Yom Kippur atone, as it stated (Leviticus 16:16), "And atone for the Holy from the impurities of the Children of Israel." And that which they, may their memory be blessed, said (Horayot 9a), "As with these four sins, all are equal in the sacrifice - the king, the anointed priest and the commoner" - as there is no distinction among them in their sacrifice except for the commandments for which they are obligated a fixed sin offering for their inadvertent transgression, but all are equal with these that their liability is [for a sacrifice] that varies up and down. And the rest of its details are elucidated in Keritot and Shevuot.

The commandment of confession of sin: We are commanded to confess before God our sins that we have sinned, at such time that we feel remorse for them. And this is the content of confession: to say at the time of repentance, "Please, God, I have sinned, I have transgressed, I have rebelled [in] such and such," meaning to say that he mention the sin that he did explicitly with his mouth. He should [then] seek atonement for it and extend his words in this matter according to his fluency. And they, may their memory be blessed, said that even sins that require the bringing of a sin-offering still demand confession with the offering, and about this it states (Numbers 5:6), "Speak to the children of Israel [saying], a man or woman who commits from any of the sins of man and rebels against the Lord, that soul is guilty and they shall confess the sins that they did." [The Sages] said in the Mekhilta (Sifrei Zuta on Numbers 5:6), "Since it says 'confess the sin' (Leviticus 5:5) it means that the sin must be extant, that is that the sin-offering is alive and not slaughtered." This mean that the animal to be offered must still be alive. They also said there, "We see that one must confess if he renders impure the Temple and its holy things. From where do you know to include all other commandments?" That is that this verse in Parshat Vayikra only [discusses] one who renders impure the Temple and its holy things; from where do you know to include all other commandments? "As it is written, 'Speak to the children of Israel, etc. and they should confess.'" That is, that we expound the verse as if it is not written about a specific thing. "And from where do we know that its understanding [includes sins that are punishable by] death and excision? Since it is stated about the confession of Aharon in Acharei Mot (Leviticus 16:16 'for all their sins'." [The Sages], may their memory be blessed, expounded [on this verse] to include negative commandments; and 'that they did' which is written here to include positive commandments, meaning to say that if he does not do a positive commandment that he could have done, he is obligated to confess about it. And they further expounded there in the Mekhilta, "'From any of the sins of man' - from that which is between him and his fellow, theft, robbery and evil speech." And this confession truthfully requires that he return the '[theft] that is in his hands,' as if he does not do so it would be better not to confess about it. "'To rebel' includes all those sentenced to death who must [also] confess. I might have thought to include even those convicted by false witnesses"; that is, even though he knows that he did not sin, except that false testimony was testified against him, that he be obligated to confess about this. "Hence the verse teaches, 'soul [that] is guilty' - I only said when there is guilt there, but not when he knows that he did not sin, except false testimony was testified against him. Hence we understand that [for] all iniquities, large and small - even positive commandments - a man is obligated to confess about them.