Chabad.org — English translation + Rashi
Torah Temimah points to Zevachim 7a (unit 3; single primary locus per emergency Core plan).
E-Daf.com — Zevachim 7a
HebrewBooks / Shas PDF
English: Rava said: A chatas slaughtered for one who is obligated in an olah is valid; why? “And he shall atone for him” is written — for him, and not for his fellow.
Chatas for the correct person — the offering must be for the one who owes the chatas, not transferred to another’s obligation.
A chatas slaughtered with intent to atone for someone other than the person who is obligated in that chatas is still valid as a chatas, but the derivation shows that the verse itself limits the intended beneficiary to “him.” The offering cannot be reassigned to cover a different person’s liability.