Midrasz do Kapłańska 16:3

1) (Vayikra 16:3) "With this shall Aaron come to the holy place: with a young bullock for a sin-offering and a ram for a burnt-offering." "With this": What is the intent of this? Because it is written "to the holy place … before the ark cover which is on the ark," I might think that this applies only to a holy place where there is an ark and an ark cover. Whence do I derive the same for a holy place where there is no ark and ark cover? From "With this shall Aaron come to the holy place" — to equate (for this purpose) a holy place where there is an ark and an ark cover to one where there is not.

2) You say that the intent of "to the holy place" is to render a holy place that is not like this (i.e., one that is without ark and ark cover fit for a bullock like this.) But perhaps its intent is rather to render a bullock that is not like this fit for this holy place. And which is that (bullock?) That which is offered for all of the mitzvoth.

3) And would this not follow a fortiori (that he should enter the holy of holies with the blood of this bullock all the days of the year?) viz.: If for the possible (defilement of the sanctuary and its sacred things on the part of the Cohanim) the high-priest enters the holy of holies with his bullock (on Yom Kippur), how much more so should he do so (all the days of the year) for known (transgression) of all of the mitzvoth! It is, therefore, written "With this (Yom Kippur bullock) shall Aaron come to the holy place," to exclude the bullock which is brought for (known transgression of) all of the mitzvoth, that he not enter with it to the holy of holies.