Leviticus 4:18
And he shall put some of the blood upon the horns of the altar which is before the LORD, that is in the tabernacle of the congregation, and shall pour out all the blood at the bottom of the altar of the burnt offering, which is at the door of the tabernacle of the congregation.
This text lays down the procedure to be followed when the sin offering is made for the whole congregation. Part of the blood of that offering was to be placed upon the horns of the golden altar standing in the holy place. The body of the victim in this service was to be taken out and burned outside the camp.
It is an example of the required sin offerings of the Levitical system, a system distinguished by the setting apart of property for God. The sin offering was not left to choice but was a supreme divine claim upon property, demanded in addition to the tithe and graded according to what a man possessed, so that the larger the capital entrusted to him the more valuable the gift required. It stood with trespass offerings and sacrificial offerings, with the ransom for the firstborn and the firstfruits of flocks and harvest, with the corners of fields and the dropped grain left for the poor, with the spontaneous produce of the seventh year for the needy and the remission of debts every seventh year, and with hospitalities, gifts to the poor, and assessments upon property. All these regular, systematic donations together amounted to about one-third of income given for religious interests and for the poor, apart from special voluntary offerings such as those called for the tabernacle in the wilderness and the temple at Jerusalem. The same obligation still rests upon believers, so that a Christian possessing ten or twenty thousand dollars is to present sin offerings and thank offerings to God as well as the tithe.