Midrash su Levitico 16:22
וְנָשָׂ֨א הַשָּׂעִ֥יר עָלָ֛יו אֶת־כָּל־עֲוֺנֹתָ֖ם אֶל־אֶ֣רֶץ גְּזֵרָ֑ה וְשִׁלַּ֥ח אֶת־הַשָּׂעִ֖יר בַּמִּדְבָּֽר׃
E la capra sopporterà su di lui tutte le loro iniquità verso una terra recisa; e lascerà andare la capra nel deserto.
Sifra
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.
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Sifra
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.
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Sifra
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.
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