Rav Yehuda said in the name of Shmuel that the exemption discussed in the Mishna—for an individual who follows an erroneous ruling of the court—is in accordance with Rabbi Yehuda's opinion. However, the other rabbis disagree and require the individual to bring a sin offering.

In contrast, Rav Nachman, also quoting Shmuel, asserts that the Mishna reflects Rabbi Meir's view, with the rabbis again dissenting. This dispute between Rabbi Meir and the rabbis appears in a braita, though it is unclear whether the braita is actually addressing this specific issue. Rav Papa offers an alternative interpretation of the braita, followed by three additional suggestions.

Rav Asi maintains that the majority required for a communal sin offering refers specifically to the majority of Jews living in Israel, as supported by a verse in Melachim I (8:65).

A question arises: if the people sinned while constituting a majority, but by the time the offering is to be brought, they are no longer the majority (e.g., due to death), are they still obligated to bring the offering? The Gemara links this to a debate between Rabbi Shimon and the rabbis regarding a king who sinned before ascending the throne and only later realized his error once he had become king. The rabbis hold that he must bring an individual sin offering, since obligation is determined at the time of the sin. Rabbi Shimon, however, argues that both the sin and its realization must occur while the individual is in the same status—thus exempting the king entirely.

The Gemara then explores whether this principle can be applied to a case where the people sinned as a minority and later became a majority. It concludes that the comparison is invalid, since Rabbi Shimon's reasoning hinges on the sin and realization occurring during the same period of obligation, which does not apply in this scenario.

A series of unresolved questions is posed regarding whether two distinct teaching errors could combine to obligate the community in a communal sin offering. None of these questions receives definitive answers.

Rabbi Yonatan holds that a communal offering is only warranted if the court's ruling was unanimous. However, after three challenges are raised against his position, the final one leads to its rejection.

Ultimately, all judges—and even students present during deliberation—share responsibility for the verdict. As a result, rabbis would often invite others to participate in the judgment process, thereby distributing the responsibility more broadly.

If the Beit Din realized they made an erroneous ruling, but an individual is unaware and transgresses based on their original ruling, do they need to bring an individual sacrifice? Rabbi Shimon does not obligate in a sacrifice, but Rabbi Elazar requires an asham talui, a provisional guilt offering. However, their debate only applies in cases where the person was in the city. If they were out of town, all agree that there is an exemption, as they had no way to know about the corrected ruling.

A communal sin offering is relevant for erroneous rulings regarding details of a Torah law, but not if they rule to uproot a Torah law completely. Rav explains Rabbi Shimon's position and the Gemara raises a difficulty to Rav from a braita, but resolves it.