Sin-offering
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Sin-offering - (Heb. hattath), the law of, is given in detail in Lev. 4-6:13; 9:7-11, 22-24; 12:6-8; 15:2, 14, 25-30; 14:19, 31; Num. 6:10-14. See more in article on the Korbanot.
Jewish views on atonement
On Yom Kippur, the day of atonement, a sin-offering was made with special solemnity (Lev. 16:5, 11, 15). The blood from the offered animal was then carried into the innermost chamber of the Temple in Jerusalem, the holy of holies; here it was sprinkled on the mercy-seat.
Sin-offerings were also presented at the five annual Biblical festivals (Num. 28, 29), and on the occasion of the consecration of the Kohanim (priests) (Ex. 29:10-14, 36).
Christian view of the sin offering as atonement
As each individual, even the most private member of the congregation, as well as the congregation at large, and the high priest, was obliged, on being convicted by his conscience of any particular sin, to come with a sin-offering, we see thus impressively disclosed the need in which every sinner stands of the salvation of Christ, and the necessity of making application to it as often as the guilt of sin renews itself upon his conscience. This resort of faith to the perfect sacrifice of Christ is the one way that lies open for the sinner's attainment of pardon and restoration to peace. And then in the sacrifice itself there is the reality of that incomparable worth and preciousness which were so significantly represented in the sin-offering by the sacredness of its blood and the hallowed destination of its flesh. With reference to this the blood of Christ is called emphatically "the precious blood," and the blood that "cleanseth from all sin" (1 John 1:7).