Yuma 8:8
A korban chatas, korban asham, death, or Yom Kippur provides atonement
together with doing teshuva.
Teshuva helps for positive or negative commandments. On greater prohibitions
teshuva helps in that it suspends the punishment until Yom Kippur which then
provides the atonement.
Yuma 8:9
If someone says, ‘I will do a prohibition and then do teshuva’, Hashem
will not help him do teshuva.
If someone says, ‘I will do a prohibition and Yom Kippur will atone’, Yom
Kippur will not atone.
Sins between man and Hashem, Yom Kippur will atone. Sins between man and his
fellow man, Yom Kippur will not atone.
R’ Akiva says, ‘ Yisrael, you are praised for who cleanses you, Hashem.
Just as a mikveh makes people tahor so Hashem purifies Yisrael.’