In trying to answer whether a burnt offering can atone for positive commandments neglected after the animal was designated (between designation and slaughter) or only for those neglected before designation, the Gemara cites Rabbi Shimon. He explains that the reason two goats are offered on Shavuot is that the second goat atones for impurities in the Temple that occurred after the first goat was offered. If both goats were designated at the same time, this would support the view that an offering can atone for sins committed after designation. A difficulty is raised with that proof because it assumes simultaneous designation; perhaps the second goat needs to be designated only after the first was offered. That possibility is hard to accept because the verse does not indicate a later designation. Rav Papa also rejects the proof, suggesting instead that the court could stipulate from the outset that the second goat will only become sanctified after the blood of the first goat is offered. Two objections are raised to Rav Papa’s reply. First, Rabbi Shimon does not accept the court's stipulations—he therefore would not recognize a court’s postponement of consecration, as shown by his ruling that animals reserved for one year cannot serve as the Tamid in the following year. Second, Rabbi Yirmeya’s question about whether the second goat can cover impurity that occurred between the sprinkling of the first goat’s blood and the second’s implies it was understood that the goat covers from the time of designation. That second difficulty is, however, resolved, and the original question remains unanswered.

There is a dispute between Raba and Rav Chisda about a toda (thanksgiving offering) brought on behalf of another who needs to bring a toda. Each presents his reasoning; Raba cites a baraita in support, but his proof is rejected.

Rava gives six rulings about issues of incorrect intention during the sacrificial rites and adds a seventh about the nature of the olah (burnt offering). He teaches that the olah does not itself provide atonement; rather, it is a gift to God offered after a person has repented for not fulfilling a positive commandment. If the person has not yet repented, the offering provides no atonement, for the sacrifices of the wicked are despicable.

The Mishna states that both a sin offering and a Pesach sacrifice brought for the sake of the wrong sacrifice or for the wrong person are disqualified. The Gemara first adduces the source for this rule for Pesach and then for the sin offering.