195. "Severe" and "Lighter" Sins
Teshuvah 1:2
The goat sent “to Azazel” atones for all Jews and the Kohein Gadol (High Priest) recited the confession over it on everyone’s behalf as per Leviticus 16:21, “He shall confess over it all the sins of the children of Israel.” The goat atoned for all sins in the Torah, both great and small, whether performed intentionally or unintentionally, whether they were known to the sinner or not – but only if one repented. If one did not repent, the goat would only atone for small sins.
The “severe" sins are those for which one would be liable for capital punishment or for kareis (spiritual excision). False and unnecessary oaths are considered severe even though they do not carry the penalty of kareis. Other prohibitions, as well as failure to perform positive mitzvos that do not carry the penalty of kareis, are considered “lighter” sins.
Teshuvah 1:3
At the moment, in the absence of the Temple and the altar, there is no form of atonement other than teshuvah (repentance). Teshuvah atones for all sins. Even if a person was evil his entire life, if he repented in his final moments, he will not be reminded of any of his former sinfulness as per Ezekiel 33:12, “the evil deeds of an evil person will not cause him to stumble on the day he repents from his evil.” Yom Kippur atones for those who repent as per Leviticus 16:30, “This day will atone for you.”