Leviticus 4:24
And he shall lay his hand upon the head of the goat, and kill it in the place where they kill the burnt offering before the LORD: it is a sin offering. And he shall lay his hand upon the head of the goat, and kill it in the place where they kill the burnt offering before the LORD: it is a sin offering.
Leviticus 4:22-35 is the law for the sin offering of a ruler or of one of the common people. Its blood is not carried into the holy place to be sprinkled before the veil and placed on the horns of the golden altar. Its flesh is to be eaten by the priest in a holy place in the court of the tent of meeting.
The sin offering here is one of the returns to God required beyond the tithe, together with the thank offering, trespass offering, tithes, ransom for the firstborn son, firstfruits of flocks and harvest, leaving the corners of fields and dropped grain for the poor, letting the land produce spontaneously for the needy every seventh year, remission of debts every seventh year, hospitalities, gifts to the poor, and assessments upon property. The sin offering with the thank offering remains binding on all who are entrusted with means rather than on a particular class, with the amount required proportioned to what each possesses and growing as the capital entrusted grows. This system of required gifts distinguished the Levitical economy by the sanctification of property, keeping God's claims paramount in almost every matter as a reminder of the Giver, and was made for the good of the givers as well as to sustain God's service. Conscientious givers under this system returned about one-third of their income for religious interests and the poor, besides freewill offerings for special objects such as the wilderness tabernacle and the Jerusalem temple.