תּוספֿתּא אויף ישעיהו 22:14

Rabbi Yishmael says, there are four distinctions of atonement. One who violates a positive commandment, and makes repentance, he does not [even] move from his place before he is pardoned, as it is said (Jer. 3:22^*Tanakh translations through the end of this chapter generally follow JPS.), "Turn back, O rebellious children, I will heal your afflictions!" One who violates a negative commandment and makes repentance, the [act of] repentance suspends [judgment] and Yom Kippur pardons, as it is said (Lev. 16:30), "For on this day atonement shall be made for you, etc." One who willfully violates [a commandment punishable by] excision or the death penalty by the Beit Din, and makes repentance, repentance and Yom Kippur suspend [judgment] and the suffering he endures the rest of the year cleanses him, as it is said (Ps. 89:33), "I will punish their transgression with the rod [and their iniquity with plagues]." But whoever willfully desecrates the Name of Heaven and makes repentance, there is no power in that repentance to suspend [judgment], nor in Yom Kippur to effect atonement. Rather, repentance and Yom Kippur pardon a third, and his suffering pardons a third, and his death cleanses along with his suffering, and concerning that it is said (Is. 22:14), "This iniquity shall never be forgiven you until you die,” which teaches that the day of death cleanses.