Midras Bilangan 15:27: Sifra, Vayikra Rabbah, Bamidbar Rabbah & Bereshit Rabbah

2) "unwittingly": He brings it only for unwitting (transgression), but not for intentional (transgression). Now does this not follow by kal vachomer? (Why is the exclusion clause necessary?), viz.: If in respect to the grave sin of idolatry, (where one would expect that a sin-offering should be brought for intentional transgression to help expiate the sin), intentional sin was not likened to unwitting sin, (a sin-offering being brought for the latter [see Bamidbar 15:27] but not for the former), should it not follow that with lesser mitzvoth intentional sin should not be likened to unwitting sin, (and a sin-offering not be brought for the former? [Why, then, the exclusion clause?]) — But that is just the point! If (atonement) for the grave sin of intentional idolatry is delayed until Yom Kippur, (a sin-offering not being able to atone for it), would you put off (possible atonement for) intentional (transgression of) lesser mitzvoth until Yom Kippur? Let him bring a sin-offering and gain atonement immediately! It is, therefore, written (in respect to lesser mitzvoth): "if he sin unwittingly." He brings (a sin-offering) for unwitting sin but not for intentional sin.

3) — But, in that case, should it not follow by kal vachomer that (a sin-offering not be brought for intentional) idolatry? (Why the exclusion clause? [Bamidbar 15:27]), viz.: If (atonement for) intentional (transgression of) lesser mitzvoth is delayed until Yom Kippur, (not being susceptible of atonement with a sin-offering), should not (atonement for) intentional (transgression of) the grave sin of idolatry be delayed until Yom Kippur? — Not so — if we are lenient with the lesser mitzvoth, (no sin-offering being required before Yom Kippur), should we be lenient with the grave sin of idolatry? Rather, let a sin-offering be brought (for intentional violation), and "keep things in abeyance" for him until (the complete atonement of) Yom Kippur. Therefore "unwittingly" must be stated both in respect to (transgression of other) mitzvoth and in respect to idolatry.

Ḥizkiya taught: “Israel are scattered sheep” (Jeremiah 50:17). Israel is likened to sheep. Just as, if a sheep is struck on its head or one of its limbs all its limbs feel it, so it is with Israel; one of them sins and all of them feel it. “Shall one man sin, [and You will rage against the entire congregation?]” (Numbers 16:22). Rabbi Shimon bar Yoḥai taught: This is analogous to people who were sitting in a ship. One of them took a drill and began drilling a hole. His counterparts said to him: ‘What are you sitting and doing?’ He said to them: ‘Why do you care? Am I not drilling under myself?’ They said to him: ‘Because the water will rise and flood the ship we are on!’ So too, Job said: “If indeed I erred, with me my error rests” (Job 19:4). His counterparts said to him: “For he adds transgression to his sin, he extends [yispok] among us” (Job 34:37); you extend your iniquities among us.
Rabbi Elasa said: A certain gentile asked Rabbi Yehoshua ben Korḥa: ‘It is written in your Torah: “Incline after the majority” (Exodus 23:2). We are more numerous than you are. Why do you not become like us regarding idol worship?’ He said to him: ‘Do you have children?’ He said to him: ‘You have reminded me of my troubles.’ He said to him: ‘Why?’ He said to him: ‘I have many children. When they sit at my table, this one prays to the god of so and so and that one prays to the god of so and so, and they do not leave until each of them has cracked the skull of the other.’ He said to him: ‘Do you bring them to uniformity?’ He said to him: ‘No.’ He said to him: Before you get us to become [like you], go and bring your children to uniformity.’ He hurriedly went on his way.
When he left, his disciples said to him: ‘Rabbi, you rebuffed this one with a broken reed.²³It was not a particularly strong response to his question. What do you respond to us?’ He said to them: ‘Regarding Esau, six people are mentioned in the verse, and [the term] written about them is “souls” in plural, as it is written: “Esau took his wives, his sons, his daughters, and all the souls [nafshot] of his household” (Genesis 36:6). Regarding Jacob, seventy people [are mentioned in the verses], and [the term] written about them is “soul” in the singular, as it is written: “All the souls [hanefesh] who emerged from Jacob's loins were seventy souls [nefesh] and Joseph was in Egypt” (Exodus 1:5). It is, rather, that Esau worshipped multiple gods, and therefore multiple souls are written in his regard. But Jacob worshipped one god, so one nefesh is written in his regard: “All the souls [hanefesh]…were.”