Leviticus 10:17

מדוע לא אכלתם את החטאת במקום הקדש WHEREFORE HAVE YE NOT EATEN THE SIN OFFERING IN THE HOLY PLACE? — But had they eaten it outside the holy place? Had they not burnt it? What then did he mean when he said “in the holy place”? But he said to them in effect: Had it perhaps gone forth (been taken forth) outside the hangings of the court and so become invalid? כי קדש קדשים הוא FOR IT IS HOLY IN THE HIGHEST DEGREE, and such sacrifices become invalid through being taken outside the hangings? If this was so you have done right in burning it! But they replied to him, “No, it has not been taken forth!” He thereupon said to them, “Since it remained in the holy place (במקום הקדש), wherefore have ye not eaten it (מדוע לא אכלתם)?!” (Sifra, Shemini, Chapter 2 4; cf. Zevachim 101a.) 'ואתה נתן לכם לשאת וגו‎ AND HE HATH GIVEN IT TO YOU TO BEAR [THE INIQUITY] etc., — for only if the priests eat it are the owners of the sin-offering (the entire Congregation in the case of the goat for the New Moon) atoned for (Sifra, Shemini, Chapter 2 4). לשאת את עון העדה TO BEAR THE INIQUITY OF THE CONGREGATION — From this we learn that it must have been the goat for the New Moon about which he made the enquiries, for it was this that made atonement for iniquity involved in causing uncleanness to the Sanctuary and holy food (cf. Shevuot 2a), whilst the sin-offering for the eighth day of the installation ceremony and the sin-offering of Nachshan did not come (were not intended) for the purpose of atonement (Zevachim 101b).

מַדּ֗וּעַ לֹֽא־אֲכַלְתֶּ֤ם אֶת־הַחַטָּאת֙ בִּמְק֣וֹם הַקֹּ֔דֶשׁ כִּ֛י קֹ֥דֶשׁ קׇֽדָשִׁ֖ים הִ֑וא וְאֹתָ֣הּ ׀ נָתַ֣ן לָכֶ֗ם לָשֵׂאת֙ אֶת־עֲוֺ֣ן הָעֵדָ֔ה לְכַפֵּ֥ר עֲלֵיהֶ֖ם לִפְנֵ֥י יְהֹוָֽה׃

Why have you not eaten the sin offering in the holy place, seeing it is most holy, and God has given it you to bear the iniquity of the congregation, to make atonement for them before the Lord?