Leviticus 4:27

"And if any of the common people sin unwittingly, in doing any one of the things which Jehovah hath commanded not to be done, and be guilty, if his sin, wherein he hath sinned, be made known to him, he shall bring for his oblation a goat, a female without blemish, for his sin which he hath sinned. And he shall lay his hand upon the head of the sin-offering, and kill the sin-offering in the place of the burnt-offering. And the priest shall take of the blood thereof with his finger, and put it upon the horns of the altar of burnt-offering; and all the blood thereof shall he pour out at the base of the altar. And all the fat thereof shall he take away, as the fat is taken away from off the sacrifice of peace-offerings; and the priest shall burn upon the altar for a sweet savor unto Jehovah; and the priest shall make atonement for him, and he shall be forgiven."

"For a sweet savor unto Jehovah ..." This was not to classify sin-offerings with the sweet-smelling sacrifices described earlier. A better word here was noted by Bamberger: "For a pleasing odor to the Lord ... This formula was needed to indicate that these offerings too, though occasioned by sin, are dear to God, who welcomes the repentant."[14]

"The common people . . ." (Leviticus 4:27). The American Standard Version margin has "people of the land" instead of "common people." The phrase stands for "the people as a whole."[15] Noticeable in the provisions given is the allowance for sin-offerings of lesser value than were required for priests and rulers. In cases of poverty, doves, pigeons, or even fine flour were allowed.

"The priest shall make atonement for him, and he shall be forgiven ..." None of these sacrifices procured any removal of sin in any perfect sense, but all of them were representations and prefigurations of the ultimate forgiveness to be achieved in the atoning death of Jesus Christ. "The word atonement means any kind of reconciliation."[16] When the word is used in connection with sin-offerings, "It expresses nothing more than that, in consequence of this sacrifice, there was reconciliation between God and the worshipper."[17] One who had not made the sin-offering stood without the covenant until he did so, but upon the offering of it, he was restored to the fellowship of the covenant people. (See more on this under Leviticus 4:20.)