If one slaughtered the two goats of Yom Kipur outside [the Mikdash] - some teach that he is liable, and some teach that he is exempt.

(Rav Chisda): (They do not argue.) The one who says that he is liable - this is when the goat [of Musaf Yom Kipur] done outside was not [yet] offered. (Each goat was proper to be offered in the Mikdash for Musaf.) The one who exempts - this is when the goat done outside was [already] offered. (The goat was not proper to be offered in the Mikdash. It was not even proper for the inner goat, since the lottery was not done yet.)

Objection (R. Yosah): Rav Chisda wants to compare this to Korban Pesach [the rest of the year. One is liable for it for Shechitah b'Chutz, since it is Kosher in the Mikdash Lo Lishmah, i.e. for Shelamim. It is different!

R. Mana bar Tanchum taught that R. Lazar and R. Yochanan both say that Pesach whose time (Erev Pesach) passed [is different, for] automatically it changes [to a Shelamim]. However, here [it was bought with potential to become the inner goat, and] through Shechitah it changed (now, it can never be proper for the inner goat, just it could have been used for the outer goat).

Question: [If so], what do [the two opinions about liability for the two goats outside] argue about?

Answer: The one who obligates holds that the lottery is not Me'akev (it was proper to be offered for the inner goat, without any prior action). The one who exempts holds that the lottery is Me'akev.

Question: Only one can be offered for Hash-m [inside. Why is he liable for both?]

Answer (R. Shmuel, brother of R Berachyah): Either this or this (could be offered for the inner goat. Therefore, he is liable for each when he slaughters it.)

[If he slaughtered them outside] after the lottery, he is liable for the goat la'Shem, and exempt for the one la'Azazel.

(R. Ba): This is if he already did the Matanos [of blood] of the bull, but if he did not do the Matanos of the bull, he is exempt, for Matan Dam of the bull is Me'akev Shechitah of the goat.

Question (R. Bun bar Chiyah, to R. Ze'irah): If one slaughtered the bull [outside] before the lottery, is he liable? (Is it considered accepted inside?)

Answer (R. Ze'irah): We learn from the following. The bull is Me'akev the goat. The goat is not Me'akev the bull. This teaches that if one slaughtered the bull [outside] before the lottery, he is liable.

If you would say that he is exempt, it should teach that the goat is Me'akev the bull. (We explained like HA'GAON RAV C. KANIEVSKY, SHLITA.)

(R. Shmuel bar Avdimi): We say that the goat is not Me'akev the bull regarding Matanos between the staves [of the Aron], but for Matanos on the Paroches, the goat is Me'akev the bull.

How is this? He cannot put blood of the bull on the Paroches until he puts blood of the goat between the staves.