Leviticus 4:15
And the elders of the congregation shall lay their hands upon the head of the bullock before the LORD: and the bullock shall be killed before the LORD. And the elders of the congregation shall lay their hands upon the head of the bullock before the LORD: and the bullock shall be killed before the LORD.
Leviticus 4:15 belongs to the law of the sin offering for the whole congregation, which follows the same rule as the offering for a priest. Its bullock is a congregational sin offering whose blood is carried into the holy place to be sprinkled before the veil and placed upon the horns of the golden altar. Its fat is consumed upon the altar of burnt offering in the court, and its body is burned without the camp. This is distinct from the sin offering for a ruler or for one of the people, where the blood is not taken into the holy place and the flesh is eaten by the priest in a holy place in the court of the tent of meeting.
The verse shows that sin offerings were required, systematic and regular donations in the Mosaic dispensation in addition to the tenth of all increase. They were required besides thank offerings and trespass offerings. By this required part of the Levitical system God kept His claims on property paramount and sanctified property by requiring returns to Him. They were required from all the people rather than from a particular class, and were proportioned according to what each possessed, so that the larger the capital entrusted the more valuable the gift to be returned to God. Together with the other regular dues, they amounted for conscientious givers to about one-third of all income for religious interests and for the poor, and these drafts were made for the givers' own good as well as to sustain God's service.