“If any person refuses to give the information which, as a witness of something he has seen or learned, he has been adjured to give, and thus commits a sin and has guilt to bear;
or if someone, without being aware of it, touches any unclean thing, as the carcass of an unclean wild animal, or that of an unclean domestic animal, or that of an unclean swarming creature, and thus becomes unclean and guilty;
or if someone, without being aware of it, touches some human uncleanness, whatever kind of uncleanness this may be, and then recognizes his guilt;
or if someone, without being aware of it, rashly utters an oath to do good or evil, such as men are accustomed to utter rashly, and then recognizes that he is guilty of such an oath;
then whoever is guilty in any of these cases shall confess the sin he has incurred,
and as his sin offering for the sin he has committed he shall bring to the LORD a female animal from the flock, a ewe lamb or a she-goat. The priest shall then make atonement for his sin.
“If, however, he cannot afford an animal of the flock, he shall bring to the LORD as the sin offering for his sin two turtledoves or two pigeons, one for a sin offering and the other for a holocaust.
He shall bring them to the priest, who shall offer the one for the sin offering first. Snapping its head loose at the neck, yet without breaking it off completely,
he shall sprinkle some of the blood of the sin offering against the side of the altar. The rest of the blood shall be squeezed out against the base of the altar. Such is the offering for sin.
The other bird shall be offered as a holocaust in the usual way. Thus the priest shall make atonement for the sin the man committed, and it will be forgiven.
“If he is unable to afford even two turtledoves or two pigeons, he shall present as a sin offering for his sin one tenth of an ephah of fine flour. He shall not put oil or frankincense on it, because it is a sin offering.
When he has brought it to the priest, the latter shall take a handful of this flour as a token offering, and this he shall burn as a sin offering on the altar with the other oblations of the LORD.
Thus the priest shall make atonement for the sin that the man committed in any of the above cases, and it will be forgiven. The rest of the flour, like the cereal offerings, shall belong to the priest.”
The LORD said to Moses,
1 “If someone commits a sin by inadvertently cheating in the LORD’S sacred dues, he shall bring to the LORD as his guilt offering an unblemished ram from the flock, valued at two silver shekels according to the standard of the sanctuary shekel.
He shall also restore what he has sinfully withheld from the sanctuary, adding to it a fifth of its value. This is to be given to the priest, who shall then make atonement for him with the guilt-offering ram, and he will be forgiven.
2 “If someone, without being aware of it, commits such a sin by doing one of the things which are forbidden by some commandment of the LORD, that he incurs guilt for which he must answer,
he shall bring as a guilt offering to the priest an unblemished ram of the flock of the established value. The priest shall then make atonement for the fault which was unwittingly committed, and it will be forgiven.
Such is the offering for guilt; the penalty of the guilt must be paid to the LORD.”
The LORD said to Moses,
“If someone commits a sin of dishonesty against the LORD by denying his neighbor a deposit or a pledge for a stolen article, or by otherwise retaining his neighbor’s goods unjustly,
or if, having found a lost article, he denies the fact and swears falsely about it with any of the sinful oaths that men make in such cases,
he shall therefore, since he has incurred guilt by his sin, restore the thing that was stolen or unjustly retained by him or the deposit left with him or the lost article he found
or whatever else he swore falsely about; on the day of his guilt offering he shall make full restitution of the thing itself, and in addition, give the owner one fifth of its value.
As his guilt offering he shall bring to the LORD an unblemished ram of the flock of the established value. When he has presented this as his guilt offering to the priest,
the latter shall make atonement for him before the LORD, and he will be forgiven whatever guilt he may have incurred.”
1  Cheating: not offering the full amount in tithes, first fruits, etc. Guilt offering: its characteristic was a certain additional penalty imposed as reparation for the injustice involved in the fault which was atoned for by this sacrifice. However, in certain passages, e.g., ⇒ Lev 14:12- 13; ⇒ Numbers 6:12; ⇒ Ezra 10:19, the term “guilt offering” is used for more important cases of “sin offerings” where no apparent injustice is involved.