Continuing the discussion surrounding Reish Lakish's response to Rabbi Elazar, the Gemara examines whether heirs acquire the sacrificial offering of someone who dies. Various sources are presented supporting both sides of the debate. Ultimately, the Gemara concludes that the heirs do not acquire the offering, though they may receive a limited degree of atonement through it.

Another question arises regarding a sacrifice brought lo lishma, with intent for a different type of offering. If the original sacrifice is still offered, does it fulfill its intended purpose? If not, why is it brought at all? And if it does, why is a second offering required? Rav Ashi clarifies that the first offering is brought due to the power of its original designation, while the second is needed to achieve full atonement.

The Gemara also explores whether a burnt offering can atone for positive commandments that were neglected between the time the animal was designated and the time it was slaughtered, or only for those neglected before its designation. Sources are cited in an attempt to resolve this question.