On Yom Kippur it is forbidden to eat, to wash, and to drink, and to anoint oneself, and to wear sandals, and to engage in intercourse (Yoma 8:1). Even an anpileya (a soft shoe) made of cloth [is forbidden]. Minors are permitted in all of these, but are forbidden from wearing sandals on account of its appearance.

Children who are close to maturity -- we educate them between one and two years [beforehand] so that they will become accustomed to [performing] the mitzvot. Rabbi Akiva would dismiss [his students from] the study hall for the sake of the children, so that their parents would feed them. It so happened with Shammai the Elder that he did not want to feed his son, and the Sages decreed that he feed him from his own hand.

One who eats on Yom Kippur the equivalent of a large date, like [the size of] it and like its pit that are in the Land of Israel is liable (see Yoma 8:2). Rabbi Shimon ben Elazar says, even the equivalent of [the size of] striped dates. [If] he ate the leaves of reeds, the leaves of grapevines, the leaves of fig trees, or the leaves of carob trees, and anything else that is not [considered] fit for eating, he is exempt. Leaves of lettuce, leaves of vetch, leaves of onions, leaves of vegetables, and anything else that is fit for eating -- he is liable.

He ate and returned and ate [again] -- if from the start of the first eating until the end of the last eating, there was enough [time] to eat half a loaf of bread, [the acts of eating] join together, and if not, they do not join together. He drank and returned and drank [again] -- if from the start of the first drinking until the end of the last drinking, there was enough [time] to drink a quarter-log, [the acts of drinking] join together, and if not, they do not join together. In the same way that an act of eating [requires] the equivalent of an olive's bulk, so too an act of drinking [requires] the equivalent of an olive's bulk. Acts of eating and drinking do not join together. One who drinks brine or fish stew is exempt. Rabbi Eliezer says, if he drank a mouthful, he is liable.

One who is seized with "bulmus" (see Yoma 8:6), they may feed him, starting from the most lenient. How so? If there was before him untithed produce and seventh year produce, they feed him seventh year produce. Untithed produce and carrion meat, they feed him carrion meat. Carrion meat and Terumah, they feed him Terumah. Terumah and seventh year produce, they feed him seventh year produce, until his eyes brighten. From whence do they know when his eyes brighten? When he can discern the difference between good and bad.

Rabbi Yehuda says, a pregnant woman who smells seventh-year produce [and craves it], they insert a reed [into it] for her [and she may eat the amount that is on the reed]. [Similarly, if] she smelled Terumah, they insert a reed for her. A person should not don a spiked shoe and walk around with it inside the house, even from bed to bed, but Rabban Shimon ben Gamaliel permits it. And so too would Rabban Shimon ben Gamaliel say, if his hands were filthy with mud or excrement, he may wash them in water so that his clothes will not get soiled. [And if] he was on his way to greet his father, or his Rabbi, or his student, he may pass in his customary way, even [if he must wade into water] up to his neck, and he need not be concerned.

Men and women who have experienced an abnormal discharge immerse on the night of Yom Kippur. The menstruants and those who have recently given birth immerse in their usual way on the night of Yom Kippur. Those who have had a seminal emission immerse in their usual way on the night of Yom Kippur. Rabbi Yosei son of Rabbi Yehuda says, from the camp and up, he does not immerse; rather, [he waits] until it becomes dark. Rabbi Yosei says, Kohanim immerse in their usual way with nightfall, so that they will be able to eat Terumah in the evening.

A sin offering and a definite guilt offering atone for what is written in Scripture (i.e., robbery and misuse of Temple property). Death and Yom Kippur atone [when accompanied] with repentance. Repentance atones for minor violations of positive and negative commandments, except (Ex. 20:7) for "Do not take [the name of the Lord, your God, in vain]", and [except for] those which are severe violations [punishable by] excision and the death penalty by the Beit Din, and "Do not take" is among those. Rabbi Yehuda says, whoever [violates] "Do not take" and below (i.e., less severe transgressions), repentance effects atonement, and whoever [violates] "Do not take" and above (i.e., more severe transgressions) -- and "Do not take" is among them -- repentance suspends [punishment] and Yom Kippur atones (see Yoma 86a:2).

Rabbi Yishmael says, there are four distinctions of atonement. One who violates a positive commandment, and makes repentance, he does not [even] move from his place before he is pardoned, as it is said (Jer. 3:22*), "Turn back, O rebellious children, I will heal your afflictions!" One who violates a negative commandment and makes repentance, the [act of] repentance suspends [judgment] and Yom Kippur pardons, as it is said (Lev. 16:30), "For on this day atonement shall be made for you, etc." One who willfully violates [a commandment punishable by] excision or the death penalty by the Beit Din, and makes repentance, repentance and Yom Kippur suspend [judgment] and the suffering he endures the rest of the year cleanses him, as it is said (Ps. 89:33), "I will punish their transgression with the rod [and their iniquity with plagues]." But whoever willfully desecrates the Name of Heaven and makes repentance, there is no power in that repentance to suspend [judgment], nor in Yom Kippur to effect atonement. Rather, repentance and Yom Kippur pardon a third, and his suffering pardons a third, and his death cleanses along with his suffering, and concerning that it is said (Is. 22:14), "This iniquity shall never be forgiven you until you die,” which teaches that the day of death cleanses.

A sin offering, a guilt offering, and death, and Yom Kippur -- none of them effect atonement except [when accompanied] with repentance, as it is said (Lev. 23:27), "But on the tenth day, etc." If he repents, he atones himself, and if not, he does not effect atonement on himself. Rabbi Eliezer says (Ex. 34:7), "and He cleanses [and does not cleanse]" -- He cleanses those who repent, and He does not cleanse those who do not repent. Rabbi Yehuda says, death and Yom Kippur atone with repentance, repentance atones with death, and the day of death -- behold, it is like repentance.

Whoever causes the [Jewish] community to be righteous (Avot 5:18), he is not given the opportunity to commit any wrongdoing, so he will not have students who inherit eternity, while he descends to Sheol, as it is said (Ps. 16:10), "For You will not abandon me to Sheol, etc." And anyone who causes the community to sin, he will not be given an opportunity to make repentance, so that he will not have students who descend to Sheol while he inherits eternity, as it is said (Prov. 28:17), "A man oppressed by bloodguilt [will flee into a pit]." Merit is brought about through the meritorious, [to be worthy] of meritorious portions. And liability is brought about through those who are liable, [to be worthy] of unmeritorious portions.

They publicize one who profanes [God's name] because this is a desecration of the Name, as it is said (Ez. 3:20), "And if a righteous man abandons his righteousness and does wrong, when I put a stumbling block before him, he shall die." Thus, it is publicized. Rabbi Yosei says, if a man sins once, twice, or three times, they pardon him. Four -- they do not pardon him, as it is said (Ex. 24:7), "forgiving iniquity, transgression, and sin, and cleansing." Until that point, he is cleansed, from that point forward, he is not cleansed, as it is said (Amos 2:3), "For three transgressions of Israel, [(but) for four, I will not revoke it]." And it says (Job 33:29), "Truly, God does all these things, two or three times [to a man]." And it says (Prov. 25:17), "Visit your neighbor sparingly, etc."

The mitzvah of the viduy is on Yom HaKippurim with nightfall, but the sages said that a person does viduy [confesses] before they eat and drink lest they become distraught during eating and drinking. And even though one did viduy before eating and drinking, one [also] needs to do viduy after eating and drinking lest they did something disgraceful during the meal. And even though one did viduy after eating and drinking, one [also] needs to do viduy during the night service. And even though one did viduy during the night service, one [also] needs to do viduy during the morning service. And even though one did viduy during the morning service, one [also] needs to do viduy during the musaf service. And even though one did viduy during the musaf service, one [also] needs to do viduy during the afternoon service. And even though one did viduy during the afternoon service, one [also] needs to do viduy during the ne'ila service lest they did something disgraceful during the day [at any point].

At what point [in the Yom Kippur service] does he say [the confession]? After the tefillah (i.e., the Amidah), and the one who passes before the ark says it during the fourth [blessing]. Rabbi Meir says, he prays seven [blessings] and concludes with the confession, and the Sages say, he prays seven and if he wants to conclude with the confession, he concludes, and he needs to specify the sins [for which he seeks atonement], the words of Rabbi Yehuda ben Beteira, as it is said (Ex. 32:31), "Alas, this people is guilty of a great sin [in making for themselves a god of gold]." Rabbi Akiva says, he does not need [to specify the sins]. In that case, why does it say, "in making for themselves a god of gold"? Rather, thus said the Place, "Who caused them to make themselves a god of gold? It is I, who gave them gold in abundance."

Matters upon which one confessed on the preceding Yom Kippur, there is no need to confess them on the next Yom Kippur. But if the things that he made [confession] over, he transgressed them [again], he needs to confess them [again]. [If] he did not transgress them [again], yet he confessed them, on such a person it is said (Prov. 26:11), "Like a dog that returns to its vomit [etc.]." Rabbi Eliezer ben Yaakov says, behold, this is praiseworthy, as it is said (Ps. 51:5), "For I recognize my transgressions, [and my sins are ever before me]." Rabbi Elazar bar Rabbi Shimon says, there is a stringency with the goat [that is sent away] that there is not with [the day of] Yom Kippur, and with Yom Kippur that there is not with the goat -- that Yom Kippur effects atonement [even] without a goat, but the goat only effects atonement on Yom Kippur itself. The stringency of the goat is that the goat effects atonement immediately, but Yom Kippur [effects atonement] upon nightfall.