They atone for a ritually pure person who unwittingly partook of ritually impure sacrificial food.

Rabbi Meir says: With regard to all the goats offered as additional offerings, those of the New Moons, Festivals, and Yom Kippur, their atonement, i.e., the atonement that they effect, is the same; they all atone for the defiling of the Temple by entering it while impure, or for the defiling of its sacrificial foods by partaking of them while impure.

Rabbi Shimon would say, delineating his opinion as the mishna expresses it above: The goats of the New Moons atone for a ritually pure person who unwittingly partook of ritually impure sacrificial food. And with regard to the defiling of the Temple or its sacrificial foods, the goats of the Festivals atone for cases in which one did not have awareness, neither at the beginning nor at the end, and the goats of the additional offerings of Yom Kippur atone for cases in which one did not have awareness at the beginning but did have awareness at the end.

The Rabbis said to him: What is the halakha with regard to whether goats consecrated for different days may be sacrificed, this one in place of that one? For example, if a goat was initially consecrated to be sacrificed as part of the Yom Kippur additional offerings, may it be sacrificed as part of the Festival additional offerings instead? Rabbi Shimon said to them: They may be sacrificed. They said to him: Since, according to you, their atonement is not the same, how could they possibly be sacrificed, this one in place of that one? Rabbi Shimon said to them: They can be interchanged, since ultimately all of them come to atone for the defiling of the Temple or its sacrificial foods.

Rabbi Shimon ben Yehuda says in the name of Rabbi Shimon a tradition of his opinion that differs from the way the mishna expresses it above: The goats of the New Moons atone for a ritually pure person who unwittingly partook of ritually impure sacrificial food. The goats of the Festivals exceed them, as they atone both for a pure person who partook of impure sacrificial food and also for cases of defiling the Temple or its sacrificial foods in which one did not have awareness, neither at the beginning nor at the end.

The goats of Yom Kippur further exceed them, as they atone both for a ritually pure person who partook of ritually impure sacrificial food and for cases of defiling the Temple or its sacrificial foods in which one did not have awareness, neither at the beginning nor at the end; and they also atone for cases in which one did not have awareness at the beginning but did have awareness at the end.

The Rabbis said to him: What is the halakha with regard to whether goats consecrated for different days may be sacrificed, this one in place of that one? Rabbi Shimon said to them: Yes, they can be interchanged. They said to him: If what you say is so, granted that the goats of Yom Kippur may be sacrificed on the New Moons, but how could the goats of the New Moons be sacrificed on Yom Kippur when they will need to effect atonement for that which they were not consecrated for? Rabbi Shimon said to them: They can all be interchanged, since ultimately all of them come to atone for the defiling of the Temple or its sacrificial foods, even if each one atones for a different case.

§ And for the intentional defiling of the Temple or its sacrificial foods, both the goat whose blood presentation is performed inside the Sanctuary on Yom Kippur, and Yom Kippur itself, atone.

The mishna delineates how atonement is effected for other transgressions: For all other transgressions that are stated in the Torah, whether they are the minor ones or the major ones, whether they were intentional or unwitting, whether one became aware of them before Yom Kippur or did not become aware of them until after Yom Kippur, whether they involve a positive mitzva or a prohibition, whether the transgressors are subject to excision from the World-to-Come [karet] or to one of the court-imposed death penalties, the scapegoat sent to Azazel on Yom Kippur atones.

Israelites and priests and the anointed priest, i.e., the High Priest, achieve atonement from the scapegoat equally. What is the difference between Israelites, priests, and the anointed priest? The difference is only that the priests achieve atonement for their defiling of the Temple or its sacrificial foods through the bull that the High Priest offers on Yom Kippur, whereas the Israelites achieve atonement for defiling caused by them through the goats that are sacrificed on Yom Kippur.

Rabbi Shimon says: With regard to the defiling of the Temple or its sacrificial foods, just as the blood of the goat, whose blood presentation is performed inside the Sanctuary, atones for Israelites, so too, the blood of the bull of the High Priest, whose blood presentation is also performed inside the Sanctuary, atones for the priests. And for all other transgressions, just as the confession made over the scapegoat atones for Israelites, so too, the confession made over the bull atones for the priests.

GEMARA: The Gemara inquires: Now, the tanna is leaving tractate Makkot, the tractate that precedes tractate Shevuot in the mishnaic order. What is distinctive about tractate Shevuot that he teaches tractate Shevuot after tractate Makkot? The Gemara answers: It is due to the fact that he teaches in a mishna at the end of tractate Makkot (20a): For rounding the edges of his head one is liable to receive two sets of lashes: One from here, the hair adjacent to one ear, and one from there, the hair adjacent to the other ear.