(Mishnah): Chatas and Asham Vadai are Mechaper. Misah and Yom Kipur are Mechaper with Teshuvah.

Teshuvah is Mechaper for light Aveiros - for Aseh and Lo Sa'aseh, and for severe Aveiros, Teshuvah suspends until Yom Kipur comes and is Mechaper.

(Gemara): A Mishnah taught there "for Mezid [transgression of Tum'as] Mikdash and its Kodshim, the inner goat and Yom Kipur are Mechaper. For other Aveiros in the Torah, light and severe, Mezid and Shogeg, known and not known, Aseh and Lo Sa'aseh, Kerisos and Misos Beis Din, Se'ir ha'Mishtale'ach is Mechaper.''

Question: Are not light [Aveiros] Aseh and Lo Sa'aseh? Are not severe Kerisos and Misos Beis Din? (Why does the Mishnah list them separately?)

Answer (R. Yehudah): Our Mishnah means as follows. Light and severe - those light and severe [Aveiros], whether he did them b'Mezid or he did not do them b'Mezid. Those Shegagos - whether they became known to him, or did not become known to him;

These are light - Aseh and Lo Sa'aseh. These are severe - Kerisos and Misos Beis Din.

Just like the inner goat is Mechaper for Mezid and suspends for Shogeg, for something that has a Chiyuv Korban, also Se'ir ha'Mishtale'ach is Mechaper.

Question: This is fine for what did not become known. What became known - was it not taught that [Chiyuv to bring] Chata'os and Ashamos Vadai (he knows that he sinned), and Yom Kipur passed, one is obligated to bring them (Se'ir ha'Mishtale'ach was not Mechaper)! Ashamos Teluyim, [after Yom Kipur] he is exempt.

Answer (R. Bun bar Chiya): Whether [the Safek] it became known to him, or [the Safek] did not became known to him [in both cases, Se'ir ha'Mishtale'ach is Mechaper, but not when he found out that he sinned and he is Chayav Chatas or Asham Vadai].

Question; A Mishnah teaches that for these, one is liable Kares b'Mezid, and Chatas for Shogeg, and Asham Taluy for [a Safek that] was not clarified. Didn't Yom Kipur already atone [for a Safek about eating or Melachah on Yom Kipur, which are among those listed]?!

Answer (R. Shimon citing R. Levi Sukiyah): Our Mishnah discusses one who rebels against Yom Kipur (does not want it to atone for him).

Question: Why didn't he say [that he is Chayav Asham Taluy] when [the Safek] did not become known to him [on Yom Kipur]?

Answer: This teaches that even if [the Safek] did not become known to him on Yom Kipur, Yom Kipur atones.

[Yom Kipur is Mechaper for] an Aseh, even if he did not do Teshuvah. For a Lo Sa'aseh - R. Shmuel said in the name of R. Ze'ira, it is only if he did Teshuvah.