Neciv Achare-Kedosim

...

Speak to your brother Aharon. This was already interpreted in Toras Kohanim that the same thing applies to his sons; regular kohanim are included in this warning. If so, why does it say “to Aharon” and not “to Aharon and his sons”? It must be that this section was said solely to Aharon, as it says in the Midrash Rabbah on this section: Aharon was permitted to enter into the Holy of Holies every day. However, it had to be with this preparation. This is derived from here because Yom Kippur was not mentioned in all this matter until afterwards. His sons, on the other hand, were only permitted to enter on Yom Kippur.

...

...

...

...

...

What is written above this? “And the Lord said to Moses: Speak to your brother Aaron…” (Leviticus 16:2) R’ Avin said: He said to him - go and comfort him with words, as it says “Speak to the heart of Jerusalem…” (Isaiah 40:2) “…that he should not come at all times…” (Leviticus 16:2) R’ Yehudah bar R’ Simon said: Moshe was greatly distressed by this. He said: oy! Perhaps Aharon my brother has been driven out from the inner space at all times! There is a time corresponding to the hour “…that he should not come at all times…” (ibid.) There is a time corresponding to the day “And water by measure you shall drink…” (Ezekiel 4:11) There is a time corresponding to the year, as it says “And it was, at the return of the year…” (Samuel II 11:1) There is a time corresponding to twelve years “Until the time when His word came…” (Psalms 105:19) There is a time corresponding to the seventy years, as it says “…since the destruction of Jerusalem seventy years.” (Daniel 9:2) And it says “…until the time of his own land come…” (Jeremiah 27:7) There is a time corresponding to eternity “You gave joy into my heart from the time that their corn…” (Psalms 4:8) The Holy One said to Moshe: it is not as you think. This is not a time of the hour, the day, the year, of twelve years, seventy years or of eternity. Rather, at any time which he wants to enter he may enter, but he must do it with this procedure. R’ Yehudah bar R’ Elazar said: with thirty-six bells and thirty-six pomegranates. The Rabbis say: with seventy-two bells and seventy-two pomegranates.

יערוך אותו אהרן, even though the procedure of lighting the Menorah, as well as the presentation of the daily incense offering was permitted to be carried out by any priest of the roster during future generations as per the sages’ tradition (Sifrey Behaalotcha 60), this procedure is linked to Aaron, seeing that all the time the Jews were in the desert the procedures involving the Temple service were on a “Day of Atonement” footing because the Torah linked the procedure to the line (17,2) “for I will manifest Myself above the kapporet by day and the column of fire will be visible at night,” a condition which ceased when the Jewish people settled in the land of Israel. It followed that procedures which took place inside the sanctuary would be the exclusive prerogative of the High Priest during those years. These procedures would be performed in the future by the High Priest on the day of Atonement.

...

...

Holy, praises to Adonoy. Although the laws of the fourth year’s fruits are like maaser sheni (the second tithes that are taken to be eaten in Jerusalem), as is known, nevertheless, the Torah explains that the purpose of this mitzvah is not like maaser sheni. Concerning maaser sheni it says, “in order that you will learn to fear Hashem, etc.” The Sages explained (Sifrei, Parshas Re’eh) that maaser sheni was only given for the sake of Torah study and the fear of Hashem. This is not so regarding the mitzvah of the fruits of the fourth year. Its purpose is so that they will say praises to Hashem, which means that they should bless Hashem before His Presence in Jerusalem, the source of blessing. This will be a benefit for them to increase their future produce, and we learn from this that blessings add Divine influence to the field’s crops. The Sages learned from this verse that one should never have any pleasure from the world without making a blessing beforehand, and this is so there will be Divine influence in the crops.

...

The goat [of the Day of Atonement] that was sent [into the wilderness] (Lev. 16:20, seq.) served as an atonement for all serious transgressions more than any other sin-offering of the congregation. As it thus seemed to carry off all sins, it was not accepted as an ordinary sacrifice to be slaughtered, burnt, or even brought near the Sanctuary; it was removed as far as possible, and sent forth into a waste, uncultivated, uninhabited land. There is no doubt that sins cannot be carried like a burden, and taken off the shoulder of one being to be laid on that of another being. But these ceremonies are of a symbolic character, and serve to impress men with a certain idea, and to induce them to repent; as if to say, we have freed ourselves of our previous deeds, have cast them behind our backs, and removed them from us as far as possible.

Since the goat sent [to Azazel] atones for all of Israel, the High Priest confesses upon it as a spokesman for all of Israel as [Leviticus 16:21] states: "He shall confess upon it all the sins of the children of Israel."
The goat sent to Azazel atones for all the transgressions in the Torah, the severe and the lighter [sins]; those violated intentionally and those transgressed inadvertently; those which [the transgressor] became conscious of and those which he was not conscious of. All are atoned for by the goat sent [to Azazel].
This applies only if one repents. If one does not repent, the goat only atones for the light [sins].
Which are light sins and which are severe ones? The severe sins are those for which one is liable for execution by the court or karet. False and unnecessary oaths are also considered severe sins even though they are not [punished by] karet. [The violation of] the other prohibitions and [the failure to perform] positive commandments that are not punishable by karet are considered light [sins].

At present, when the Temple does not exist and there is no altar of atonement, there remains nothing else aside from Teshuvah.
Teshuvah atones for all sins. Even a person who was wicked his whole life and repented in his final moments will not be reminded of any aspect of his wickedness as [Ezekiel 33:12] states "the wickedness of the evil one will not cause him to stumble on the day he repents his wickedness."
The essence of Yom Kippur atones for those who repent as [Leviticus 16:30] states: "This day will atone for you."