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We come now to the consideration of the sin offering. In the light of the divine holiness sin is seen, whether it be willful or not, and provisions must be made for its expiation. In the instructions, arrangements were made for the priest, the congregation as a whole, a ruler, and one of the common people. In each case a bullock was to be taken and a sevenfold ceremony followed It was surely impossible for any Hebrew to make the offering for sin without being brought into an overwhelming sense of its hatefulness to God, and, moreover, without having suggested to his mind the fact that God does make provision of grace whereby approach is made possible.
An order of responsibility is revealed in that provision is made first for the priest, then for the congregation, then for the ruler, and finally for the individual. While it is recognized that in the priest or the ruler sin is more pernicious on account of the influence each exerts, no man can excuse himself by transferring blame to others. It will be observed that through all these arrangements concerning the sin offering, responsibility is recognized with the knowledge of the sin. It is when a man's sin was made known to him that he was expected to bring his offering. Let it not be thought, however, that sins of which a man is unconscious can be lightly excused. For these, sacrificial provision was also made in the offering on the great Day of Atonement, which will be considered in due course.
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Morgan, G. Campbell. "Commentary on Leviticus 4". "Morgan's Exposition on the Bible". https://www.studylight.org/
the Second Week of Advent