Leviticus 4:13
And if the whole congregation of Israel sin through ignorance, and the thing be hid from the eyes of the assembly, and they have done somewhat against any of the commandments of the LORD concerning things which should not be done, and are guilty;
The verse belongs to the law of the sin offering appointed when the whole congregation of Israel sinned through ignorance and the thing was hidden from the eyes of the assembly. It addresses guilt incurred by doing somewhat against the commandments of the Lord concerning things which should not be done, even when done unknowingly. In that case the blood was carried into the holy place, sprinkled before the veil and put upon the horns of the golden altar, the fat was burned upon the altar of burnt offering, and the body of the victim was burned outside the camp.
This sin offering was one part of the requirement to sanctify property by returns to God, required in addition to the tithe and together with trespass offerings, thank offerings, and other sacrificial offerings. The requirement rested upon all rather than upon one class, and it was proportioned to what was possessed, so that the larger the capital entrusted the more valuable the gift to be returned. Conscientious givers thus returned about one-third of all their income for religious interests and for the poor. The same claim rests upon Christians now, so that one possessing ten or twenty thousand dollars must give his proportion by the tithing system and also present his sin offerings and thank offerings to God.