There are several differing opinions regarding whether a king and a kohen gadol are obligated to bring a sliding scale offering (korban oleh v'yored) for certain transgressions. Rabbi Yosi HaGelili holds that both are exempt, since they can never become poor—a condition necessary for this type of offering. Rabbi Akiva, however, obligates the king in all cases except for withholding testimony, as a king is not permitted to testify. He exempts the kohen gadol entirely, based on a drasha derived from the unique meal offering of the kohen gadol (minchat chavitin).

Ravina raises a question about a king who contracts leprosy and is no longer considered a king: would he then be obligated to bring a sliding scale offering?

The Mishna then summarizes which sacrifices are brought by various individuals—the kohen gadol, the king, a regular individual, and the court—for both standard sin offerings and those related to idolatry (avodah zarah). It also outlines who is obligated in provisional guilt offerings (asham talui), standard guilt offerings (asham vadai), and sliding scale offerings. Two additional opinions on sliding scale offerings appear here. Rabbi Shimon states that the king is obligated in all cases except testimony, while the kohen gadol is obligated in all cases except impurity in the Temple. Rabbi Eliezer holds that the king is obligated, but instead of a sliding scale offering, he brings a goat.

A braita is cited to expand on Rabbi Shimon's position. Although it contains an internal contradiction, this is resolved. Chizkia explains Rabbi Shimon's reasoning for exempting the kohen gadol from bringing a sacrifice for impurity in the Temple: the kohen gadol has a unique Yom Kippur offering and does not receive atonement through the communal sacrifice that covers the rest of the nation. This sets him apart and excludes him from the verse regarding the punishment for entering the Temple in a state of impurity.

There is a discussion about Rabbi Eliezer's view—specifically, whether the king's obligation to bring a goat applies only to impurity in the Temple or to all transgressions that would normally require a sliding scale offering.