Question (R. Masya ben Charash, to R. Elazar ben Azaryah in Yeshivah): Did you hear the four distinctions of atonement that R. Yishmael used to expound?

Answer (R. Elazar ben Azaryah): There are three, not including Teshuvah;

One verse says "Shuvu Vanim Shovavim Erpa Meshuvoseichem", and one verse says "Ki va'Yom ha'Zeh Yechaper Aleichem Letaher Eschem", and one verse says "u'Fakadti v'Shevet Pish'am uv'Nega'im Avonam", and one verse says "Im Yechuper ha'Avon ha'Zeh Lachem Ad Temusun..."

How [do we resolve these]? If one transgressed a Mitzvas Aseh and repented, he does not move from there until Hash-m pardons him (i.e. pardon comes immediately). It says about him "Shuvu Vanim Shovavim Erpa Meshuvoseichem";

If one transgressed a Mitzvas Lo Sa'aseh and repented, Teshuvah suspends (punishment), and Yom Kipur atones). It says about him "Ki va'Yom ha'Zeh Yechaper Aleichem";

If one transgressed Kerisus and Misos Beis Din b'Mezid, Teshuvah and Yom Kipur atone half, and afflictions atone half. It says about him "u'Fakadti v'Shevet Pish'am..."

However, if Chilul Shem Shamayim came through a person, Teshuvah does not have power to suspend, and Yom Kipur cannot atone, and afflictions cannot cleanse. Rather, Teshuvah and Yom Kipur atone a third, and afflictions atone a third, and death finishes [the remaining] third. It says about him "Im Yechuper ha'Avon ha'Zeh Lachem Ad Temusun..." We learn that death finishes.