Leviticus 4:23
Or if his sin, wherein he hath sinned, come to his knowledge; he shall bring his offering, a kid of the goats, a male without blemish: Or if his sin, wherein he hath sinned, come to his knowledge; he shall bring his offering, a kid of the goats, a male without blemish:
The verse belongs to the law in Leviticus 4:22-35 for the sin offering of a ruler or of one of the common people. For such an offering the blood was not carried into the holy place to be sprinkled before the veil and placed on the horns of the golden altar, as was done for a priest or for the whole congregation. Instead the flesh was to be eaten by the priest in a holy place in the court of the tent of meeting.
The verse shows that sin offerings and thank offerings were required in addition to the tithe, the tenth of the increase. It belongs to a system marked by the sanctification of property, in which God kept His claims foremost and in almost every matter reminded the people of Himself as Giver by requiring returns to Him. Those returns included ransom for the first-born son, first fruits of flocks and first gathering of harvest, corners of harvest fields and dropped gleanings left for the destitute and poor, and land left to produce by itself for the needy once in seven years. They further included sacrificial offerings, trespass offerings, sin offerings, remission of all debts every seventh year, many expenses for hospitality and gifts to the poor, assessments on property, and special freewill offerings for purposes such as the tabernacle in the wilderness and the temple at Jerusalem.
The requirement fell on all in proportion to what they possessed rather than on one class, so that the larger the capital entrusted the more valuable the gift God required, and this principle of giving beyond the tithe remains binding on Christians who have property. At stated periods the people were examined as to whether they had faithfully kept their vows in order to preserve the integrity of the law, and conscientious givers returned about one-third of all income for religious interests and the poor, which benefited them as well as sustained God's service. Withholding the tenth that God claims is robbery against God, recorded in the books of heaven as embezzling property committed in trust. When that sin of neglect comes to knowledge, merely changing course and beginning to act on the right principle from that time does not correct the heavenly record; repentance for unfaithful dealing with God and for ingratitude is required.