(Mishnah): One who says "I will sin, and I will repent. I will sin, and I will repent'', [Shamayim] does not help him to repent. One who says "I will sin, and Yom Kipur will atone'', Yom Kipur does not atone.

Aveiros Beis Adam la'Makom (between man and Hash-m), Yom Kipur atones for them. Aveiros Beis Adam la'Chavero (between man and his colleague), Yom Kipur does not atone until he appeases his friend.

R. Elazar ben Azaryah expounded "mi'Kol Chatoseichem Lifnei Hash-m Tit'haru'' - Aveiros Beis Adam la'Makom, Yom Kipur atones, and those Beis Adam la'Chavero, Yom Kipur does not atone until he appeases his friend.

R. Akiva says, Yisrael, you are fortunate! In front of Whom do you become Tahor, and Who is Metaher you? Your Father in Shamayim, for it says "v'Zarakti Aleichem Mayim Tehorim...'', and it says "Mikveh Yisrael Hashem'' - just like a Mikveh is Metaher Temei'im, so ha'Kadosh Baruch Hu is Metaher Yisrael.

(Gemara): If one says "Olah does not atone'', or "Olah does not atone for me'', it atones. If he said "I do not want it to atone for me'', it does not atone for him Bal Korcho (against his will).

If one says "Yom Kipur does not atone'', it atones. If he said I do not want it to atone for me'', it atones for him Bal Korcho.

(R. Chananya brei d'R. Hillel): The opposite is reasonable! [In a Korban, even though he says so, in any case he brings the Korban. Regarding Yom Kipur, if he says so,] a person cannot tell the king "you are not the king''! (If one does not want Kaparah, he rebels. Presumably, Yom Kipur does not atone for him.)

Olah atones for thoughts of the heart. What is the reason? "Veha'Olah Al Ruchachem Hayo Lo Sihyeh'' (it is due to what crossed your minds).

And similarly it says [about] Iyov "v'Hishkim ba'Boker v'He'elah Olas Mispar Kulam [... Ulai Chat'u... bi'Lvavam].'' This teaches that Olah atones for thoughts of the heart.

Rebbi says, Yom Kipur atones for all Aveiros in the Torah, except for Porek Ol (casting off the yoke), one who annuls Bris [Milah] and one who falsifies Torah. If he repented, it atones for him. If not, it does not atone for him.

Question (R. Zvida citing R. Yosah): Does Rebbi hold that Yom Kipur atones [for all other Aveiros] without Teshuvah?!

Answer (R. Ashiyan citing Rav Yonah citing R. Ba citing R. Yochanan): Rebbi agrees that Yom Kipur atones only with Teshuvah. However, death atones without Teshuvah.

A Beraisa teaches "the day of death is (atones) like the day of Teshuvah.'' Who taught this? It is Rebbi.

This that was taught "death and Yom Kipur atone with Teshuvah'', is unlike Rebbi.

Question (R. Masyah ben Charash, to R. Elazar ben Azaryah): Did you hear the four divisions of Kaparah that R. Yishmael expounded?

Answer (R. Elazar ben Azaryah): There are three, excluding Teshuvah. One verse says "Shuvu Banim Shovavim'', and another verse says "Ki va'Yom ha'Zeh Yechaper Aleichem'', and another verse says "u'Fakadti va'Shevet Pish'am'', and another verse says "Im Yechupar ha'Avon ha'Zeh Lachem Ad Temusun'',

How [do we resolve them]? If he transgressed a Mitzvas Aseh and repented, he does not budge from his place before [Hash-m] pardons him. About him it says "Shuvu Banim Shovavim'';

One who transgressed a Lav and repented, immediately Teshuvah suspends, and Yom Kipur atones for him. About him it says "Ki va'Yom ha'Zeh Yechaper Aleichem.''

One who transgressed Kerisos or Misos Beis Din b'Mezid, Teshuvah and Yom Kipur atone half, and afflictions in the other days of the year atone half. About him it says "u'Fakadti va'Shevet Pish'am uva'Nega'im Avonam'';

However, one through whom Shem Shamayim was desecrated, Teshuvah is not able to suspend, Yom Kipur cannot atone, and afflictions cannot cleanse. Rather, Teshuvah and Yom Kipur suspend, and Misah cleanses with afflictions;

It says about him "Im Yechupar ha'Avon ha'Zeh Lachem Ad Temusun.'' This teaches that Misah completes.

(R. Yochanan): This is the opinion of R. Elazar ben Azaryah and R. Yishmael, but Chachamim say that Se'ir ha'Mishtale'ach atones. If there is no Se'ir, the day (Yom Kipur) atones.

Question: How [much of the day is needed to] atone?

Answer #1 (R. Ze'irah): Any amount [of the day atones].

Answer #2 (R. Chananyah): It atones at the end.

What do they differ about? If one died immediately (i.e. on Yom Kipur), according to R. Ze'irah it already atoned. According to R. Chananyah it did not atone.

(R. Ze'irah): A Beraisa supports R. Chananyah. There is a stringency in the goat not found in Yom Kipur, and [a stringency] in Yom Kipur not found in the goat. Yom Kipur atones without the goat, but the goat atones only on Yom Kipur;

There is a stringency in the goat - the goat atones immediately, but Yom Kipur atones only after dark.

Rebuttal (R. Chunah): I asked this in front of R. Yirmeyah, and he said "you can answer that the case is, [the goat became Pasul, and] they intended to bring another goat, and they did not bring. (As long as they intend to bring a goat, Yom Kipur does not atone by itself. We explained this like PNEI MOSHE.)

Objection (R. Yosi bei R. Bun): Doesn't Hash-m see the future [that they will not bring another goat? According to R. Ze'irah, the day] should atone immediately!