Midrash su Levitico 16:27

4) "to the tent of meeting": This tells me only of the tent of meeting. Whence do I derive that the same applies in Shiloh and in the Temple? From "to make atonement in the holy place." If one went in (with the blood) to make atonement, even if he did not make atonement, it becomes unfit. These are the words of R. Eliezer. R. Eliezer said: It is written here "to make atonement in the holy place," and elsewhere (Vayikra 16:17): ("And no man shall be in the tent of meeting when he (Aaron) comes) to make atonement in the holy place." Just as there ("to make atonement" implies) that he has not (yet) made atonement, here, too, (the implication is) that he has not yet made atonement. R. Shimon says: It is written here "to make atonement in the holy place," and elsewhere (Vayikra 16:27) ("And the bullock of the sin-offering and the he-goat of the sin-offering, whose blood was brought) to make atonement in the holy place (… and they shall burn in fire, etc.") Just as there ("to make atonement" implies) that he has already made atonement, (for burning comes after atonement), here, too, (the implication is) that atonement has already been made, (the blood having been applied to the altar, but his entering alone does not make the blood unfit.) And if he brought it in unwittingly, it remains kasher, (even if he made atonement on the altar).

4) No (i.e., this is no refutation. This may be so of the altar, which did not acquire any of them (the hides), whereas the Cohanim did acquire some of them (those of a burnt-offering), and since they acquired some of them, they should acquire all of them (i.e., the hides of all the higher order offerings!) Rebbi says: The truth is that we need to be apprised of (the status of) the hide of the burnt-offering alone (and we need no a fortiori arguments for the status of the hides of other higher order offerings). For in all instances, the hide "follows" the flesh: In the instance of the burnt-bullocks and the burnt he-goats, their hides are burnt with them, viz. (Vayikra 16:27): ("… he shall take outside the camp) and they shall burn in fire their hides and their flesh and their dung."

4) (Vayikra 16:27) "And the bullock of the sin-offering and the he-goat of the sin-offering, whose blood was brought to make atonement in the holy place, he shall take … (Vayikra 16:28) And he who burns them shall wash his clothes, etc." What is the intent of this (repetition of "sin-offering")? I might think that only these render clothes unclean and are to be burned in the Bet Hadeshen. Whence do I derive for inclusion the bullock of the anointed priest, the bullock of congregational forgetfulness (he'elam davar), and the he-goats brought for (unwitting) idolatry? From the repetition of "sin-offering." These are the words of R. Yehudah. Rebbi says: It is to be inferred from the source itself, viz. "whose blood was brought to atone in the holy place." This is an archetype (binyan av). All (offerings) whose blood enter the inner (sanctuary) — the clothes of him who burns them become unclean. "to make atonement in the holy place": If they have made atonement as prescribed, they are burned in the Bet Hadeshen and render clothes unclean; otherwise (i.e., if there were some unfitness in them), they are burned in the Bet Habirah (a place in the Temple Mount) and they do not render clothes unclean.