Leviticus 4:33
And he shall lay his hand upon the head of the sin offering, and slay it for a sin offering in the place where they kill the burnt offering. And he shall lay his hand upon the head of the sin offering, and slay it for a sin offering in the place where they kill the burnt offering.
This law governs the sin offering of a ruler or of one of the common people. It illustrates the daily ministration of the earthly sanctuary, in which day by day the repentant sinner brought his offering to the door of the tabernacle. By laying his hand upon the victim's head and confessing his sins, the sinner in figure transferred his sins from himself to the innocent sacrifice. The animal was then slain in the place where the burnt offering is killed, because without shedding of blood there is no remission of sin and the broken law demanded the life of the transgressor. The blood represented the forfeited life of the sinner whose guilt the victim bore, and in the usual ceremony the priest carried it into the holy place and sprinkled it before the veil, behind which was the ark containing the law the sinner had transgressed, thus transferring the sin in figure through the blood to the sanctuary.
In the case covered here the blood was not carried into the holy place; instead the flesh was to be eaten by the officiating priest in a holy place in the court of the tent of meeting, given to bear the iniquity of the congregation, and both ceremonies alike symbolized the transfer of sin from the penitent to the sanctuary. Sin offerings like this one were required in addition to the tenth of a person's increase. The sin offering was among the offerings required under the Levitical system by which Israel returned to God what belonged to Him, alongside tithes, thank offerings, and other required gifts.