iv. 8-12, 19-21, 26, 31; v. 10, 12.
"And all the fat of the bullock of the sin offering he shall take off from it; the fat that covereth the inwards, and all the fat that is upon the inwards, and the two kidneys, and the fat that is upon them, which is by the loins, and the caul upon the liver, with the kidneys, shall he take away, as it is taken off from the ox of the sacrifice of peace offerings: and the priest shall burn them upon the altar of burnt offering. And the skin of the bullock, and all its flesh, with its head, and with its legs, and its inwards, and its dung, even the whole bullock shall he carry forth without 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.... And all the fat thereof shall he take off from it, and burn it upon the altar. Thus shall he do with the bullock; as he did with the bullock of the sin offering, so shall he do with this: and the priest shall make atonement for them, and they shall be forgiven. And he shall carry forth the bullock without the camp, and burn it as he burned the first bullock: it is the sin offering for the assembly.... And all the fat thereof shall he burn upon the altar, as the fat of the sacrifice of peace offerings: and the priest shall make atonement for him as concerning his sin, and he shall be forgiven.... And all the fat thereof shall he take away, as the fat is taken away from off the sacrifice of peace offerings; and the priest shall burn it upon the altar for a sweet savour unto the Lord; and the priest shall make atonement for him, and he shall be forgiven.... And he shall offer the second for a burnt offering, according to the ordinance: and the priest shall make atonement for him as concerning his sin which he hath sinned, and he shall be forgiven.... And he shall bring it to the priest, and the priest shall take his handful of it as the memorial thereof, and burn it on the altar, upon the offerings of the Lord made by fire: it is a sin offering."
In the ritual of the sin-offering, sacrificial meal, such as that of the peace-offering, wherein the offerer and his house, with the priest and the Levite, partook together of the flesh of the sacrificed victim, there was none. The eating of the flesh of the sin-offerings by the priests, prescribed in chap. vi. 26, had, primarily, a different intention and meaning. As set forth elsewhere (vii. 35), it was "the anointing portion of Aaron and his sons;" an ordinance expounded by the Apostle Paul to this effect, that (1 Cor. ix. 13) they which wait upon the altar should "have their portion with the altar." Yet not of all the sin-offerings might the priest thus partake. For when he was himself the one for whom the offering was made, whether as an individual, or as included in the congregation, then it is plain that he for the time stood in the same position before God as the private individual who had sinned. It was a universal principle of the law that because of the peculiarly near and solemn relation into which the expiatory victim had been brought to God, it was "most holy," and therefore he for whose sin it is offered could not eat of its flesh. Hence the general law is laid down (vi. 30): "No sin offering, whereof any of the blood is brought into the tent of meeting to make atonement in the holy place, shall be eaten; it shall be burnt with fire."
And yet, although, because the priests could not eat of the flesh, it must be burnt, it could not be burnt upon the altar; not, as some have fancied, because it was regarded as unclean, which is directly contradicted by the statement that it is "most holy," but because so to dispose of it would have been to confound the sin-offering with the burnt-offering, which had, as we have seen, a specific symbolic meaning, quite distinct from that of the sin-offering. It must be so disposed of that nothing shall divert the mind of the worshipper from the fact that, not sacrifice as representing full consecration, as in the burnt-offering, but sacrifice as representing expiation, is set forth in this offering. Hence it was ordained that the flesh of these sin-offerings for the anointed priest, or for the congregation, which included him, should be "burnt on wood with fire without the camp" (iv. 11, 12, 21). And the more carefully to guard against the possibility of confounding this burning of the flesh of the sin-offering with the sacrificial burning of the victims on the altar, the Hebrew uses here and in all places where this burning is referred to, a verb wholly distinct from that which is used of the burnings on the altar, and which, unlike that, is used of any ordinary burning of anything for any purpose.