Leviticus 4:35
And he shall take away all the fat thereof, as the fat of the lamb is taken away from the sacrifice of the peace offerings; and the priest shall burn them upon the altar, according to the offerings made by fire unto the LORD: and the priest shall make an atonement for his sin that he hath committed, and it shall be forgiven him.
This law belongs to the sin offering for a ruler or for one of the common people, and describes the daily ministration in the holy place for the common sinner. The repentant sinner brought his offering to the door of the tabernacle, laid his hand upon the victim's head, and confessed his sins, thus transferring them in figure from himself to the innocent sacrifice. That victim was then slain, because without shedding of blood there is no remission and the broken law demands the life of the transgressor.
The blood represented the forfeited life of the sinner whose guilt the victim bore, and when carried by the priest into the holy place and sprinkled before the veil behind which was the ark containing the transgressed law, the sin was transferred in figure through the blood to the sanctuary. In the case covered here the blood is not carried into the holy place, but the flesh is 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. Both ceremonies alike symbolized the transfer of sin from the penitent to the sanctuary, so this is an offering for sin in which the priest makes atonement for the sinner, granting forgiveness to the sinner while storing his sin in the sanctuary until its later removal.
Sin offerings were required returns to God under the Levitical dispensation in addition to the tithe, forming part of the Mosaic system alongside the tithes and thank offerings required of Israel. The amount required was proportioned to the amount bestowed, so the larger the capital entrusted the more valuable the gift required in return, and Christians with ten or twenty thousand dollars are therefore bound not only to give their proportion by the tithing system but to present sin offerings and thank offerings to God. Faithfulness in these vows was examined at stated periods, and the conscientious gave about one-third of all income for religious interests and the poor, besides freewill offerings for special objects such as the tabernacle in the wilderness and the temple at Jerusalem, which God required for their own good and to sustain His service.