Levítico 4:2 Midrash: Sifra, Midrash Tanchuma Buber, Ein Yaakov (Glick Edition) & Vayikra Rabbah

1) (Vayikra 4:2): ("Speak to the children of Israel, saying: A soul, if he sin, etc.) "A soul" (is juxtaposed with) "the children of Israel" (indicating that) the congregation is like the individual, viz.: Just as the individual brings (a sin-offering) only for unwitting violation of something, intentional violation of which is liable to kareth, so, the congregation, (who acted upon a mistaken ruling of beth-din).

1) (Vayikra 4:2): "Speak to the children of Israel": The children of Israel bring a sin-offering, but gentiles do not. It goes without saying that (they do not bring a sin-offering) for (transgression of) a mitzvah not binding on the sons of Noach, but (they do not bring it) even for one that is binding upon them. "the children of Israael": This tells me only of the children of Israel. Whence do we derive that proselytes and bondsmen are included? From (Vayikra 4:2): "A soul if he sin."

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.