Мидраш к Вайикра 4:2
דַּבֵּ֞ר אֶל־בְּנֵ֣י יִשְׂרָאֵ֘ל לֵאמֹר֒ נֶ֗פֶשׁ כִּֽי־תֶחֱטָ֤א בִשְׁגָגָה֙ מִכֹּל֙ מִצְוֺ֣ת יְהוָ֔ה אֲשֶׁ֖ר לֹ֣א תֵעָשֶׂ֑ינָה וְעָשָׂ֕ה מֵאַחַ֖ת מֵהֵֽנָּה׃
Скажи сынам Израилевым: если кто согрешит по ошибке, то, что повелел Господь, не совершать, и совершит любое из них;
Sifra
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).
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Sifra
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."
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Sifra
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.
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