Le Lévitique 5:6 Midrash : Sifra

1) (Vayikra 5:5) ("Then it shall be, if he be guilty for one of these, then he shall confess upon it wherein he has sinned (Vayikra 5:6) And he shall bring his guilt-offering to the L–rd for his sin, etc.") "Then it shall be" — Immediately, what shall he do? "he shall bring" the offering (and then confess, even though in the verse "confess" appears before "bring.") Whence is it derived that he needs confession? From "then he shall confess." And whence is it derived that confession is over a living animal? It is written here "confess" and it is written there (Vayikra 16:21, in respect to the sent-away he-goat of Yom Kippur) "confess." Just as there, the confession is over a living animal, here, too, it is over a living animal.

1) ("Or if he find a lost object and deny it, and swear falsely, in one of all [these things] wherein a man sins" [Vayikra 5:22]) And whence is it derived that he (sometimes) brings one (offering) for many things? From "in one."

1) Or, perhaps it (Vayikra 4:24 — "and he shall slaughter … in the place where the burnt-offering is slaughtered") is meant to include (sin-offerings) that are similar to this (the sin-offering of a nassi), viz.: Just as this is characterized by being a sin-offering that is male, fixed, (and not sliding-scale [oleh veyored (see Vayikra 5:6-7)], atoning, coming from the flock, and coming for a known sin — so, I will include all of that kind. What will I include? The idolatry goats, which are a sin-offering that is male, fixed, atoning, coming from the flock, and coming for a known sin. Or, bullocks that are burnt, which are a sin-offering that is male, fixed, atoning, and coming for a known sin — though they do not come from the flock (i.e., this single exception would not bar their inclusion). Or, the festival goats, which are a sin-offering that is male, fixed, atoning, and coming from the flock — though not coming for a known sin. Since they are all (essentially) "equally weighted," let them all be included (as requiring slaughtering in the north).