Midrash sur Les Nombres 15:29

1) Now that we have included things which are like idolatry and things which are not like idolatry, why is idolatry singled out (as the parameter? Viz.: (Bamidbar 15:29): "One Torah (similar to that for idolatry shall there be for you, etc.")? It must be to tell us: Just as idolatry is characterized by intentional transgression being liable to kareth and unwitting transgression to a sin-offering, so, all acts liable to kareth for intentional transgression are liable to a sin-offering for unwitting transgression.

2) "then he shall bring as his offering a kid of goats, a female without blemish": Whence is it derived that it must be of the first year? It follows viz.: He brings a sin-offering, and a leper brings a sin-offering. Just as the sin-offering of the leper is of the first year, so, this. — No, this may be so with the sin-offering of a leper, which requires libations, as opposed to this, which does not. — This is refuted by the Nazirite's sin-offering, which does not require libations, yet must be of the first year. — No, this may be so with the Nazirite's sin-offering, which has other "bloods" (i.e., offerings) along with it, as opposed to this, which does not. — This is refuted by the idolatry sin-offering, which does not have other "bloods" along with it, yet must be of the first year. — No, this may be so with the idolatry sin-offering, which is fixed (i.e., it must be a she-goat), as opposed to this, which is not fixed (i.e., it may be a lamb); and since it is not fixed, I might say that it need not be of the first year; it is, therefore, written (Bamidbar 15:29): "One law shall there be for you for him who does unwittingly." All unwitting sin-offerings are being compared to (that for) idolatry. Just as the idolatry sin-offering must be of the first year, so, this. — But (why not say): Just as the idolatry sin-offering is a she-goat, so, this, (the first-year requirement,) applies to a she-goat (and not to he-goats). — "shall be" (is superfluous) — to include (in the first-year requirement) the festival he-goats; "for you" — to include the idolatry he-goats (of the congregation); "for him who does" — to include the he-goat of the nassi.

7) "which may not be done": I might think (that one must bring a sin-offering) both for things intentional violation of which makes him liable to kareth, and for things intentional violation of which does not make him liable to kareth; it is, therefore, written (in respect to idolatry, Bamidbar 15:29): "One Torah shall there be for you for him who acts unwittingly." All unwitting sins are being likened to idolatry. Just as idolatry is characterized by intentional transgression being liable to kareth and unwitting transgression to a sin-offering, so, all acts liable to kareth for intentional transgression are liable to a sin-offering for unwitting transgression.