7 and the priest shall put of the blood on the horns of the altar of fragrant incense, which is in the tent of meeting, before Jehovah; and he shall pour all the blood of the bullock at the bottom of the altar of burnt-offering, which is at the entrance of the tent of meeting. 8 And all the fat of the bullock of the sin-offering shall he take off from it; the fat that covereth the inwards, and all the fat that is on the inwards, 9 and the two kidneys, and the fat that is on them, which is by the flanks, and the net above the liver which he shall take away as far as the kidneys, 10 as it is taken off from the ox of the sacrifice of peace-offering; and the priest shall burn them on the altar of burnt-offering. 11 And the skin of the bullock, and all its flesh, with its head, and with its legs, and its inwards, and its dung, 12 even the whole bullock shall he carry forth outside the camp unto a clean place, where the ashes are poured out, and burn it on wood with fire; where the ashes are poured out shall it be burnt.

13 And if the whole assembly of Israel sin inadvertently, and the thing be hid from the eyes of the congregation, and they do [somewhat against] any of all the commandments of Jehovah [in things] which should not be done, and are guilty; 14 and the sin wherewith they have sinned against it have become known; then the congregation shall present a young bullock for the sin-offering, and shall bring it before the tent of meeting; 15 and the elders of the assembly shall lay their hands on the head of the bullock before Jehovah; and one shall slaughter the bullock before Jehovah. 16 And the priest that is anointed shall bring of the bullock's blood into the tent of meeting; 17 and the priest shall dip his finger in the blood, and sprinkle it seven times before Jehovah, before the veil; 18 and he shall put of the blood on the horns of the altar that is before Jehovah which is in the tent of meeting; and he shall pour out all the blood at the bottom of the altar of burnt-offering, which is at the entrance 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.