Leviticus 4:28
Or if his sin, which he hath sinned, come to his knowledge: then he shall bring his offering, a kid of the goats, a female without blemish, for his sin which he hath sinned. Or if his sin, which he hath sinned, come to his knowledge: then he shall bring his offering, a kid of the goats, a female without blemish, for his sin which he hath sinned.
This provision governs the sin offering to be brought by a ruler or by one of the common people. It belongs to the law of sin offerings, which stood among the regular obligations by which Israel returned a portion of its possessions to God, additional to the tithe and to other contributions for religious service and for the poor. It illustrates the daily ministration in the holy place, in which day by day the repentant sinner brought his offering to the door of the tabernacle, placed his hand upon the victim's head, and confessed his sins, thus in figure transferring them from himself to the innocent sacrifice.
The animal was then slain, because remission requires the shedding of blood and the broken law of God demanded the life of the transgressor, with the blood representing the forfeited life of the sinner whose guilt the victim bore. That blood was normally carried by the priest into the holy place and sprinkled before the veil, behind which was the ark containing the law the sinner had transgressed, and by this ceremony the sin was through the blood transferred in figure to the sanctuary. In the case covered here, however, the blood was not carried into the holy place, but the flesh was to be eaten by the priest in a holy place in the court of the tent of meeting to bear the iniquity of the congregation, and both ceremonies alike symbolized the transfer of the sin from the penitent to the sanctuary.