GUILT OFFERING
This differs from the sin offering in that it has in view the government of God, while the sin offering has in view the holy nature of God, and therefore his necessary action against sin in judgment.
The Lord is also the true guilt offering, as seen in Isaiah 53:10-12 and Ps. 69. He restores more to God than the damage done to Him by man’s sin, and the effects of the offering because of guilt they will manifest themselves in the Kingdom.
The guilt offering is first found in Lev. 5-6, and has to do with offenses committed against the Lord or against one’s neighbor.
In these cases, a guilt offering had to be offered, because a wrong committed against a fellow human being violated the rights of God, and restitution had to be made as well, with the addition of one-fifth of the damage.
In Lv. 5:6-9 the same offering is called “atonement for his sin”; in Lv. 14, for the purification of the leper, the offering of one sacrifice for sin and another for guilt is established; the same ones that had to be done when a Nazarite was contaminated (Num. 6:10-12). Thus it is evident that the guilt offering is a variety of the sin offering.