The final offering commanded in this section of Leviticus is the guilt offering (NKJV, trespass offering; HCSB, restitution offering). The guilt offering is very similar to the sin offering in its purpose and commands. The guilt offering was for a sin that had done definitive damage to the tabernacle service or another person. This seems to be the distinction between whether a person made a sin offering or a guilt offering. Sins that have tangible financial damage required a guilt offering to be made.
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