Numbers 15:24

In Le 4 the bullock is for a sin-offering, here it is for a burnt-offering, either because they are different laws, as hath been said; or because here is added a new penalty, to breed the greater caution and diligence in the Israelites, who had given many instances, and now a fresh and eminent instance, of their heedlessness in observing the commands of God; and so, besides that bullock for a sin-offering, which he leaves to be gathered out of Leviticus 4:11, he now requires another bullock for a burnt-offering.