Leviticus 4:14

When the sin, which they have sinned against it, is known, then the congregation shall offer a young bullock for the sin, and bring him before the tabernacle of the congregation.

When the sin of the congregation became known, it was to bring a young bull before the tabernacle of the congregation for a sin offering. For this offering for the whole congregation the blood was carried into the holy place, sprinkled before the veil, and put upon the horns of the golden altar. Its fat was burned upon the altar of burnt offering, while the body of the victim was burned outside the camp.

The sin offering thus commanded belonged to the Mosaic system in which such offerings were required in addition to the tithe, or tenth of a person's increase. Thank offerings were likewise required beyond the tithe. The tithe was not the standard or the total of contributions, for God kept His claim paramount upon almost every article and required sin offerings, trespass offerings, sacrificial offerings, and thank offerings besides systematic and regular donations and special freewill offerings.

The amount required was proportioned to the amount possessed, so that the larger the capital entrusted the more valuable the gift required. Conscientious givers returned about one-third of all income for religious interests and for the poor. These requirements rested upon all rather than upon a particular class, as drafts made by God for their own good and to sustain His service. A Christian possessing ten or twenty thousand dollars must therefore give not only a proportion by the tithing system but also present sin offerings and thank offerings to God.