7 And the priest is to put some of the blood on the horns of the altar on which perfume is burned before the Lord in the Tent of meeting, draining out all the rest of the blood of the ox at the base of the altar of burned offering which is at the door of the Tent of meeting. 8 And he is to take away all the fat of the ox of the sin-offering; the fat covering the inside parts and all the fat of the inside parts, 9 And the two kidneys, with the fat on them, which is by the top part of the legs, and the fat joining the liver and the kidneys, he is to take away, 10 As it is taken from the ox of the peace-offering; and it is to be burned by the priest on the altar of burned offerings. 11 And the skin of the ox and all its flesh, with its head and its legs and its inside parts and its waste, 12 All the ox, he is to take away outside the circle of the tents into a clean place where the burned waste is put, and there it is to be burned on wood with fire.

13 And if all the people of Israel do wrong, without anyone's knowledge; if they have done any of the things which by the Lord's order are not to be done, causing sin to come on them; 14 When the sin which they have done comes to light, then let all the people give an ox for a sin-offering, and take it before the Tent of meeting. 15 And let the chiefs of the people put their hands on its head before the Lord, and put the ox to death before the Lord. 16 And the priest is to take some of its blood to the Tent of meeting; 17 And put his finger in the blood, shaking drops of the blood seven times before the Lord in front of the veil. 18 And he is to put some of the blood on the horns of the altar which is before the Lord in the Tent of meeting; and all the rest of the blood is to be drained out at the base of the altar of burned offering at the door of the Tent of meeting.

Matthew Henry's Commentary on Leviticus 4:7-18

Commentary on Leviticus 4:1-12

(Read Leviticus 4:1-12)

Burnt-offerings, meat-offerings, and peace-offerings, had been offered before the giving of the law upon mount Sinai; and in these the patriarchs had respect to sin, to make atonement for it. But the Jews were now put into a way of making atonement for sin, more particularly by sacrifice, as a shadow of good things to come; yet the substance is Christ, and that one offering of himself, by which he put away sin. The sins for which the sin-offerings were appointed are supposed to be open acts. They are supposed to be sins of commission, things which ought not to have been done. Omissions are sins, and must come into judgment: yet what had been omitted at one time, might be done at another; but a sin committed was past recall. They are supposed to be sins committed through ignorance. The law begins with the case of the anointed priest. It is evident that God never had any infallible priest in his church upon earth, when even the high priest was liable to fall into sins of ignorance. All pretensions to act without error are sure marks of Antichrist. The beast was to be carried without the camp, and there burned to ashes. This was a sign of the duty of repentance, which is the putting away sin as a detestable thing, which our soul hates. The sin-offering is called sin. What they did to that, we must do to our sins; the body of sin must be destroyed, Hebrews 13:11-13.

Commentary on Leviticus 4:13-21

(Read Leviticus 4:13-21)

If the leaders of the people, through mistake, caused them to err, an offering must be brought, that wrath might not come upon the whole congregation. When sacrifices were offered, the persons, on whose behalf they were devoted, were to lay their hands on the heads of the victims, and to confess their sins. The elders were to do so, when the sacrifices were offered for the whole congregation. The load of sin was supposed then to be borne by the guiltless animal. When the offering is completed, it is said, atonement is made, and the sin shall be forgiven. The saving of churches and kingdoms from ruin, is owing to the satisfaction and mediation of Christ.