יומא ח׳:ח׳ - ח׳:ט׳

חטאת ואשם ודאי – atones with repentance. For if the Tanna did not consider mentioning it, for undefined, when he brings his sin-offering and guilt-offering, he has already done repentance, for if he had not felt regret/remorse, he would not have brought a sacrifice.

אשם ודאי – such as the guilt-offering for thefts and the guilt-offering for sacrilege.

על עשה ועל לא תעשה – [a negative commandment] that has been transformed into a positive commandment (i.e., which must be repaired by the performance of a succeeding act), repentance atones. But a negative commandment that has flogging associated with it and repentance is held in suspense and Yom Kippur/The Day of Atonement atones [for it]. And the final result of the matter is in the Gemara (Talmud Yoma 86b), that if he wantonly committed a transgression with a positive commandment and a negative commandment that has been transformed into a positive commandment, or if he sinned inadvertently with a negative commandment which has flogging [as a punishment] and repented, he does not move from there until he is pardoned. But if he wantonly committed a transgression on a negative commandment which has flogging [as a punishment], repentance hangs in suspense and Yom Kippur atones. But if he sinned inadvertently where he would be liable for extirpation or death at the hand of the Jewish court, the sin-offering atones with repentance, but if he wantonly committed a transgression with them, repentance and Yom Kippur hangs in suspense, and affliction cleanses. And these words [apply] when he did not desecrate the Name [of God], that is to say, that he did not sin and cause others to sin. But if he desecrated the Name [of God], his atonement is not completed until he dies. And all of this is when there is no scapegoat, but at the time when there is a scapegoat, it atones for all the light and grave sins, outside of those sins between man and his fellow, which are not pardoned until he appeases his fellow.

אחטא ואשוב אחטא ואשוב – two times.

אין מספיקין בידו וכו' – for since he had committed a transgression and repeated it, he is not abstaining/withdrawing from it, for it is similar to him as a permission.