“ Yet still there are twelve? — Non-liable acts whereby one can come to the liability of a sin-offering are counted; those whereby one cannot come to the liability of a sin-offering are not counted. [5]
'BOTH ARE EXEMPT?' But between them a [complete] action is performed! — It was taught: [And if anyone] of the common people sin unwittingly, in doing [any of the things etc.] : [6] only he who performs the whole of it [a forbidden action] , but not he who performs a portion thereof. [Hence] if a single person performs it, he is liable; if two perform it, they are exempt. ”

“ Since the heifer was a sin-offering12 and a sin-offering had to be sacrificed in the northern corner, whereas, on the other hand, it is written about the heifer,13 Towards the front of the tent of meeting,14 the Rabbis ordained [for the heifer] a cell in the northeastern corner, so that [the special importance of this ceremony] be clearly recognized. What is Birah? ”

“ THAT WOULD UNFIT HIM [FOR THE SERVICE] . R. JUDAH SAID: ALSO ANOTHER WIFE WAS PREPARED FOR HIM IN CASE HIS WIFE SHOULD DIE. FOR IT IS WRITTEN,3 AND HE SHALL MAKE ATONEMENT FOR HIMSELF AND FOR HIS HOUSE. ‘HIS HOUSE THAT MEANS ‘HIS WIFE’. ”