Yoma (86a) [Soncino translation] Matthia b. Heresh asked R. Eleazar b. Azariah in Rome: have you heard about the four kinds of sins, concerning which R. Ishmael has lectured? He answered: They are three, and with each is repentance connected — If one transgressed a positive commandment , and repented , then he is forgiven, before he has moved from his place; as it is said: Return, O backsliding chiidren. If he has transgressed a prohibition and repented,then repentance suspends [the punishment] and the Day of Atonement procures atonement, as it is said : For on this day shall atonement be made for you ... from all your sins. If he has committed [a sin to be punished with] extirpation or death through the Beth din, and repented, then repentance and the Day of Atonement suspend [the punishment thereon], and suffering finishes the atonement, as it is said: Then will I visit their transgression with the rod, and their iniquity with strokes. But if he has been guilty of the profanation of the Name, then penitence has no power to suspend punishment, nor the Day of Atonement to procure atonement, nor suffering to finish it, but all of them together suspend the punishment and only death finishes it , as it is said : And the Lord of hosts revealed Himself in my ears; surely this iniquity shall not be expiated by you till ye die.
What constitutes profanation of the Name? — Rab said: If, e.g., I take meat for the butcher and do not pay him at once. Abaye said: That we have learnt [to regard as profanation] only in a place wherein one does not go out to collect payment, but in a place where one does not go out to collect , there is no harm in it [not paying at once]. Rabina said: And Matha Mehasiais a place where one goes out collecting payments due. Whenever Abaye bought meat from two partners, he paid money to each of them, afterwards bringing then, together and squaring accounts with both. R. Johanan said: In my case [it is a profanation if] I walk four cubits without [uttering words of] Torah or [wearing] tefillin.