Yismach Moshe, Balak 4:5ישמח משה, בלק ד׳:ה׳
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Mishneh Torah, Repentance 1:2משנה תורה, הלכות תשובה א׳:ב׳
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].
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].