Leviticus 4:27-35

And if any one of the common people sin through ignorance, while he doeth somewhat against any of the commandments of the LORD concerning things which ought not to be done, and be guilty;

If any one of the common people sin through ignorance. In this case the expiatory offering appointed was a female kid, or a ewe-lamb without blemish; and the ceremonies were exactly the same as those observed in the case of the offending ruler. In these two latter instances the blood of the sin offering was applied to the altar of burnt offering-the place where bloody sacrifices were appointed to be immolated. But the transgression of a high priest, who represented the people, or of the whole congregation, who were to be a kingdom of priests (Leviticus 19:6), entailing a general taint on the ritual of the tabernacle, and vitiating its services, required a further expiation; and therefore, in these cases, the blood of the sin offering was carried into the holy place, the apartment in which the priests performed their sacred functions, as well as the ideal residence of the "holy nation," and there was applied to the altar of incense.

Verse 35. It shall be forgiven him. None of these sacrifices possessed any intrinsic value sufficient to free the conscience of the sinner from the pollution of guilt, or to obtain his pardon from God; but they gave a formal deliverance from a secular penalty (Hebrews 9:13); and they were figurative representations of the full and perfect sin offering which was to be made by Christ. The word "atonement," both in English and in other languages, signifies any reconciliation-at-one-merit, a bringing to unity; and when used for the 'sin offering' (Leviticus 4:26; Leviticus 4:31; Leviticus 4:35) expresses nothing more than that, in consequence of this sacrifice, there was reconciliation made between God and the worshipper; whereas the worshipper, before the sacrifice, was not in communion, he was now restored. In the old covenant the sin offering made atonement by bringing back the Israelite to his share in that covenant. In the new covenant, the offering of Christ also made atonement, by bringing all people to their share of this covenant ('Israel after the Flesh,' p. 57).