Musar su Levitico 4:2

וכי תשגו ולא תעשו את כל המצות האלה . Midrash Tanchuma as well as the Yalkut Shimoni, have the following comment on Leviticus 4,2: "When a person unknowingly commits a transgression in respect of any of G–d's negative commandments, etc." They say that this verse teaches us that transgression of any prohibition is equivalent to transgression of all of the Torah's commandments. Conversely, the Reishit Chochmah writes in Parshat Nasso, that if one performs a single positive commandment in all its pertinent details, it is as if one had performed all 248 positive commandments. The reason of course, is that there is no מצוה that does not contain some element of all the other מצות. Having said this, we understand why transgression of a single negative commandment is viewed as if one had transgressed all of them, seeing that it involved negation of those particular elements of all the other negative commandments that were associated with the single negative commandment one has flouted. This is the real meaning of the wording of the verse quoted above in 15,22.

The Rekanati (page 111) on Leviticus 4,2: דבר אל בני ישראל לאמור נפש כי תחטא בשגגה מכל מצות ה' אשר לא תעשינה, "Speak to the Children of Israel; if a person commits an unintentional sin involving any of the negative commandments,etc," comments that we must realise that anyone committing a transgression of any of G–d's commandments is called a sinner, חוטא, to the extent that the particular commandment depended on him to fulfil it. Since negative commandments fall under the heading of שמירה, have to be observed by not violating them, a transgressor has to bring a sacrifice to atone for his sin in a manner appropriate to the nature of his error. It is fitting therefore that the animal chosen for such a sin offering be a female sheep or a female goat. [The sinner should have remained passive like a female, whereas he actively violated the commandment. Ed.] The reason that the sin offering called אשם must be a male animal is explained by Rekanati as follows: The sin offering called חטאת applies in respect of sins which would have carried the penalty כרת, a form of premature death possibly involving one's descendants, i.e. a return of one's נפש, life-force, to G–d who had granted it in the first place. The sin offering called אשם is not brought for sins which, if committed intentionally, would have resulted in the כרת type of death. It therefore may be viewed as closer to the עולה offering which is converted to ריח ניחוח, a sweet smelling fragrance for G–d. It rises to a higher region in Heaven. The bull of the כהן המשיח and the bull of the High Court in atonement for errors of judgment committed, both sin offerings, are brought only to פתח אהל מועד (4,4), only the blood to be sprinkled on the altar within the Sanctuary.