Midrash su Levitico 8:22

19) (Vayikra 8:22): "And he presented the second ram": Now has Scripture not already mentioned the two rams, (viz. Vayikra 8:2: "and the two [connoting "identical"] rams")? Why, then, is it necessary to state "And he presented the second ram"? (To imply) that if he brought a bullock and (only) one of the rams, he has not effected the sanctification; two rams and no bullock, he has not effected the sanctification; two rams and a bullock and not the basket of unleavened bread, (viz. Vayikra 8:26) he has not effected the sanctification.

20) "the ram of the miluim": ("miluim") connoting that it completes the entire (service), ending (the service) for Aaron and his sons. "and Aaron and his sons placed their hands on the head of the ram": They placed their hands upon it in joy, as in a festival, as one who paid off his debt and made a festival (of it). Here, too, Aaron and his sons, ending the service of the day and its sanctifications and the service of the vessels and its sanctifications, brought a ram and placed their hands upon it in joy, making a "festival" (of it).

(Lev. 23:40:) ON THE FIRST DAY. Is it the first < day >?¹¹²Tanh., Lev. 8:22; Lev. R. 30:7; PRK 27:7. Is it not the fifteenth day? So how is it the first? < It is > first for the reckoning (heshbon) of sins. R. Mani and R. Joshua of Sikhnin in the name of R. Levi: A parable: To what is the matter comparable?¹¹³Eccl. R. 9:7:1. Cf. Mark 12:1–9//Matthew 21:33–41 // Luke 20:9–16; also Luke 14:31–32. To a province which owed back taxes¹¹⁴Gk.: loipas. to the king. When the king sent to collect < the sum >, they did not hand it over, because the bill was large. So it happened the first time, and a second time; for when he sent < for it >, they did not hand it over. What did the king do? He said to his courtiers:¹¹⁵Literally, “children of the palace (palation).” Cf. Lat.: palatium; Gk: palation. [Arise and let us go to them.] While they were traveling about ten miles¹¹⁶Milin; cf. Lat.: mille passus. < away >, the people of the province heard < what was happening >. What did they do? The nobles of the province began to go to a meeting¹¹⁷Gk.: apante. with the king. He said to them: Who are you? They said to him: We are people of such and such a province where you sent to collect our taxes. He said to them: So what do you want? They said to him: If you please, show us mercy, because we have nothing to hand over. He said to them: I will remit half for you. While he was < still > coming, the {hoodlums} [middle class] of the province went out and greeted him about {ten} [five] miles < away >. He said to them: Who are you? They said to him: We are people of such and such a province. He said to them: What would you want? They said to him: If you please, Have mercy upon us. He said to them: I have already remitted half < your debt >, but for your sake I am remitting half of < the remaining > half. While he [was < still > on the road], all the people of the province came out. He said to them: Now what do you want? They said to him: O our Lord King, we have nothing to remit. Have mercy on us. He said to them: I have already remitted half plus half of < the remaining > half, but for your sake I am remitting everything. However, from now on there is a new account (heshbon). This king is [the Supreme King of Kings], the Holy One. The people of his province? These are Israel, who acquire sins during all of the whole year. What does the Holy One do? He says: Do penance at the beginning of the year. So they come in submission on the Day of Atonement, when they humble themselves and do penance. Then the Holy One forgives them everything. So during Tabernacles they all take their lulavim on the first day of the festival and render praise to the Holy One. Thus he is reconciled to them and forgives them. He says to them: See, I have waived all your former sins for you. [However, from now on there is a new account (heshbon). Thus it is stated (in Lev. 23:40): AND YOU SHALL TAKE FOR YOURSELVES ON THE FIRST DAY. < It is > first for the reckoning (heshbon) of sins.] The Holy One said to them: In this world I have told you to make a sukkah in order to pay me my remuneration for what I have done for you. It is so stated (in Lev. 23:42–43): [YOU SHALL DWELL IN SUKKOT FOR SEVEN DAYS…,] < IN ORDER THAT YOUR GENERATIONS MAY KNOW > THAT I HAD THE CHILDREN OF ISRAEL DWELL IN SUKKOT. So I reckon it to your credit, as if you are rendering payment to me. But in the world to come I will appear over you like a sukkah, as stated (in Is. 4:6): THERE SHALL BE A SUKKAH AS A SHADE FROM THE HEAT BY DAY….