Leviticus 5:11-15
But if he cannot even afford two turtledoves or two young pigeons, then he must bring as his sacrifice for his sin one-tenth of an ephah [2.5 liters or 2.6 quarts] of fine wheat flour for a sin-offering. The same procedures followed for preparing and offering up an unbaked grain-offering should be followed with this flour, except that he must not pour any oil over it, nor may he place any frankincense on it, for it is a sin-offering, and it is not appropriate for a sin-offering to be so embellished.
He must then bring it to the priest, because from this point on, the sacrificial procedures are to be performed by them. The priest must bring the grain-offering to the Altar; after having done this, the priest must scoop out a precise fistful as its memorial portion and burn it up on the Altar, upon the fires that are there on which to burn up the sacrifices offered up to God. Scooping out the memorial portion and burning it up must be performed with the intention that it be considered a sin-offering.
Thus the priest will make atonement for his sin that he committed—whether it was through violating an oath regarding testimony, eating consecrated food or entering the Tabernacle in a state of defilement, or violating an oath of expression—through any one of these sacrificial rites, and he will be forgiven, provided that his sacrifice is in accordance with his means.
In the case of a lay sinner’s grain-offering, the remainder of the flour will belong to the priest, just like the remainder of the voluntary grain-offering, and the priests must bake the flour in any way they please and must eat it in the Tabernacle precincts. If, however, the sinner is himself a priest, then his grain-offering must be burned up in its entirety, just like a priest’s voluntary grain-offering.
If, when the person sinned, he set aside money to purchase a goat, but before buying it he became poor, he may purchase and offer up two fowl in place of the goat; if he could only afford to set aside money for two fowl, but before buying them he became even poorer, he may purchase and offer up grain in their stead. Conversely, if, when he sinned, he could only afford to set aside money to purchase flour, but before buying it he became rich enough to afford two fowl, or even richer, so that he could afford a goat, he should offer them up instead of the grain; if he could only afford to set aside money to purchase two fowl, but before buying them he became rich enough to afford a goat, he should purchase and offer up a goat instead of the fowl.
The remainder of the laws concerning sin-offerings will be given later.
Guilt-Offerings for Misappropriation
God spoke to Moses, saying, “If a person acts unfaithfully to God, sinning by unintentionally making personal use of any one of the sacrificial portions that are sacred exclusively to God—i.e., any part of an ascent-offering (other than the hides) or any part of a grain-offering, peace-offering, sin-offering, or guilt-offering that is supposed to be or has been burned up on the Altar, all these being termed sacrifices of “superior holiness”—he must bring as his guilt-offering to God an unblemished ram from the flock—i.e., a male sheep more than thirteen months but less than two years old—worth at least two silver shekels of the “sacred shekel” (i.e., the shekel I have designated for use in all holy purposes, which is worth 20 gerah) for a guilt-offering.
