מוסר אויף ויקרא 4:4

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.