Ver. 30-31. And the priest shall take of the blood So that all the preceding actions, the bringing the offering, the putting the hand upon the head of it, and slaying it, were done by the man that sinned; of this and what follows here and in the next verse ( Leviticus 4:31 ) , (See Gill on Leviticus 4:25) (See Gill on Leviticus 4:26).
When they become aware of their sin, they must bring as an offering for their sin a female goat with no defects.
They must lay a hand on the head of the sin offering and slaughter it at the place where burnt offerings are slaughtered.
Then the priest will dip his finger in the blood and put it on the horns of the altar for burnt offerings. He will pour out the rest of the blood at the base of the altar.
Then he must remove all the goat’s fat, just as he does with the fat of the peace offering. He will burn the fat on the altar, and it will be a pleasing aroma to the LORD . Through this process, the priest will purify the people, making them right with the LORD, and they will be forgiven.
“If the people bring a sheep as their sin offering, it must be a female with no defects.