Midrash for Numbers 4:27
עַל־פִּי֩ אַהֲרֹ֨ן וּבָנָ֜יו תִּהְיֶ֗ה כָּל־עֲבֹדַת֙ בְּנֵ֣י הַגֵּרְשֻׁנִּ֔י לְכָל־מַשָּׂאָ֔ם וּלְכֹ֖ל עֲבֹדָתָ֑ם וּפְקַדְתֶּ֤ם עֲלֵהֶם֙ בְּמִשְׁמֶ֔רֶת אֵ֖ת כָּל־מַשָּׂאָֽם׃
At the commandment of Aaron and his sons shall be all the service of the sons of the Gershonites, in all their burden, and in all their service; and ye shall appoint unto them in charge all their burden.
Sifra
4) Why is "unwittingly" written both in respect to "se'ir" (the male kid brought by a nassi [a leader (Bamidbar 4:22)]), and "se'irah" (the female kid brought by an individual [Bamidbar 4:27])? (i.e., Why is one not deduced from the other [to exclude a sin-offering for intentional sin])? For there is that in se'ir which is not in se'irah, and that in se'irah which is not in se'ir. Se'ir is used extensively as a communal offering, as opposed to se'irah, (so that if "unwittingly" were written only in respect to se'irah, that would not exclude se'ir as a sin-offering for intentional transgression). Se'irah is used exclusively (by the individual [whether nassi, commoner, or high-priest] for atonement of) idolatry, (so that if "unwittingly" were written only in respect to se'ir, that would not exclude se'irah as a sin-offering for intentional transgression). Therefore, "unwittingly" must be written both in respect to "se'ir" and "se'irah."
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