Rabbi Yosi speaks about "the altar of Elohim" and says that the world inherits both Judgment and Mercy. Rabbi Yitzchak talks about sinning and says that it is the Nefesh, not the Neshamah or the Ruach, which sins; therefore reward and punishment apply mostly to the Nefesh. When a man is sanctified with the holiness of God he is clothed with a holy Neshamah, and then inherits everything; such men are called the children of God. Rabbi Yitzchak says, Woe to those evil men whose Nefesh have no merit in this world or the World to Come; they are the demons of the world. We then read about the Shechinah, which journeys with the three Columns so that they all become one crown and the Holy Name will be seen in their midst.
We are told [verse 428] that anyone who trespasses in the holy things must bring both the capital and a fifth part more. This is the secret of the capital awaiting one in the World to Come.
[Verse 429] Rabbi Shimon says that a goat must be brought for an offering because it atones for the spirit of defilement that passed over the sinner.