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1. Rebbi maintains that Yom Kipur atones for all transgressions even if the transgressor did not repent, with three exceptions.
2. The Rabanan maintain that Yom Kipur only atones if the person repents for his sin. However death atones for all transgressions even if the transgressor did not repent, with the exception of three transgressions.
3. A Korban Chatas atones only with repentance, and it only atones for a sin done unintentionally.
4. Even if a person did not recite the blessings of Yom Kipur, or if he failed to fast or refrain from Melachah, Yom Kipur will atone for his sins according to Rebbi.
5. Only the day of Yom Kipur atones and not the night of Yom Kipur.
6. According to Rebbi Yehudah, the goat that is sent off the cliff on Yom Kipur atones for all of the transgressions of all of Klal Yisrael.
7. If a Kohen eats Kodesh or enters the Mikdash in a state of Tum'ah, the ox that is brought on Yom Kipur atones for his transgression.
8. According to Rebbi Shimon, the confession of the Kohen Gadol on the ox of Yom Kipur atones for all of the transgressions of the Kohanim.
A BIT MORE
1. Yom Kipur does not atone for the transgression of denying Hashem, for speaking brazenly against the Torah or for nullifying the Mitzvah of Bris Milah. However if the transgressor repents he is forgiven even for these transgressions on Yom Kipur.
2. A person who transgresses one of the aforementioned three sins will not be given a share in the World to Come unless he repents. Even death will not atone for these sins without repentance.
3. However there are some exceptions when a Chatas or Asham atones for a Meizid: an Asham brought for relations with a Shifchah Charufah, an Asham brought by a Nazir Tamei, an Asham brought for a Shevu'as ha'Pikadon and a Chatas brought for a Shevu'as ha'Edus.
4. Rava says even though Yom Kipur atones for all other transgressions, it does not atone for the prohibitions of Yom Kipur and he is Chayav Kares.
5. Therefore, according to the opinion that Yom Kipur atones even for the prohibitions of Yom Kipur itself, if a person transgressed the prohibitions of Yom Kipur at night and than he dies, he is Chayav Kares even according to Rebbi.
6. The goat that is sent off the cliff even atones for the transgressions of the Kohanim according to Rebbi Yehudah.
7. The ox atones for him whether he entered the Kodesh Kodoshim the Heichal or the Azarah in a state of Tum'ah. The goat that is brought on Yom Kipur atones for a non-Kohen who ate Kodesh or entered the Mikdash in a state of Tum'ah.
8. Rebbi Shimon maintains that just as the blood of the goat of Yom Kipur atones for the transgressions of Tum'ah of the non-Kohanim without any confession, the blood of the ox of Yom in a state of Tum'ah atones for the sins of the Tum'ah without a confession. Consequently, the confession on the ox atones for the other transgressions of the Kohanim.
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