Leviticus 4:21
And he shall carry forth the bullock without the camp, and burn him as he burned the first bullock: it is a sin offering for the congregation. And he shall carry forth the bullock without the camp, and burn him as he burned the first bullock: it is a sin offering for the congregation.
The verse lays down the procedure for the sin offering for the whole congregation. Its blood was to be carried into the holy place to be sprinkled before the veil and placed upon the horns of the golden altar. Its fat was to be consumed upon the altar of burnt offering in the court, while the body of the bullock was to be burned without the camp.
The sin offering it requires was one of the required returns to God under the Levitical system, which was distinguished by the setting apart of property for God. The required gift was proportioned to the amount possessed, so the larger the capital entrusted the more valuable the gift God requires in return. The tithe was not the full standard of giving, for besides the tithe there were sacrificial offerings, trespass offerings, sin offerings, and many other dues, with conscientious givers returning about one-third of all income for religious interests and the poor. The same principle binds Christians, who according to their means must give not only their proportion under the tithing system but also present sin offerings and thank offerings to God.