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Midrash Tanchuma Buber, Emor

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[ד"א שור או כשב]. זש"ה הן אתם מאין ופעלכם מאפע תועבה יבחר בכם (ישעיה מא כד), לשון יוני הוא, הן חד, חד אתם לי, [מאין] מן אומות העולם שקרוין אין, [דכתיב] כל גוים כאין נגדו (ישעי' מ יז). ופעלכם מאפע, אמר ר' לוי כל פעולות טובות ונחמות שעתיד הקב"ה לעשות עם ישראל, אינן אלא (בשם) [בשכר] פעיה אחת שפעו בסיני ואמרו כל אשר דבר ה' נעשה ונשמע (שמות כד ז). תועבה יבחר בכם, אותה תועבה שעשיתם עגל מסכה, [מאותה תועבה] הביאו לפני קרבן, ואני אבחר בכם, שור או כשב או עז.

Midrash Tanhuma, S. Buber Recension; trans. by John T. Townsend, 1989.

[Another interpretation of (Lev. 22:27): A BULL OR A SHEEP OR A GOAT . This text is related (to Is. 41:24): BEHOLD (hen), YOU ARE NOTHING (me'ayin), AND YOUR WORK IS NOUGHT. AN ABOMINATION SHALL HE CHOOSE AMONG YOU.⁶⁴., Lev. 8:11; Lev. R. 27:7; PRK 9:6. That (hen) is a Greek word. Hen in Greek means "one." You are the one for me [as compared to nothing (me'ayin),] i.e., as compared to (min) the nations of the world, who are called "nothing ('ayin),"⁶⁵ is commonly abbreviated to me, me’ayin is understood to mean “as compared to nothing” (literally: “than nothing.”) [as it is written} (in Is. 40:17): ALL THE NATIONS ARE AS NOTHING ('ayin) BEFORE HIM. (Is. 41:24, cont.:) AND YOUR WORK IS NOUGHT. R. Levi said: All the good works and consolations which the Holy One is going to bring about with Israel are only {in the name of} [as reward for] a single shout which they shouted on Sinai, when they said (according to Exod. 24:7): ALL THAT THE LORD HAS SPOKEN WE WILL CARRY OUT AND OBEY. (Is. 41:24, cont.:) AN ABOMINATION SHALL HE CHOOSE AMONG YOU. That is the abomination which you made as a molten calf. Of that very abomination, bring me sacrifice, and I will choose you. (Lev. 22:27): A BULL OR A SHEEP OR A GOAT.

footnotes: ⁶⁴ Tanh ⁶⁵ Since min