ציטירנדיקער פּירוש אויף ויקרא 4:4

Aaron will offer the bullock sin-offering toward the entrance to the Tent of Assembly, as the usual manner.

ויאכל, “and he ate.” At this point Adam sinned seeing G-d had warned him previously ומעץ הדעת טוב ורע לא תאכל ממנו, “and you must not from the tree of knowledge of good and evil (2,17).” The one warning applied to earthly matters such as not to eat from the fruit in order not to ingest the source of the evil, carnal desires etc.; the other warning pertained to celestial matters, that as a result of eating from the tree and obtaining new insights he should not speculate about the origin and essence of G-d. From a practical point of view the word ממנו also included the prohibition not to use the branches of that tree to plant a duplicate, etc., etc. Philosophically speaking, Adam was not to make the mistake made later by the generation of the Tower who thought that there was no one beyond in the heavens.
By writing the single word ויאכל, the Torah described his sin on several levels. Eating something, consuming it, is equivalent to destroying it. Adam destroyed two conditions which had prevailed on earth prior to his eating from that tree. He ate from the tree thereby destroying something of a terrestrial nature; he ate, i.e. he destroyed something of a spiritual nature, something the sages called קצץ בנטיעות, or something that our author calls here קצץ בדוגמתו למעלה, “he impaired his parallel spiritual image in the celestial regions.”
Inasmuch as his spiritual image in the celestial regions received its input from the “left” part of the emanations, the seat of the attribute of Justice, it became necessary for him to offer an ox with only a single horn as expiation after he had done תשובה, repentance, in order to demonstrate that he recognised the Unity of G-d and did not believe that G-d had partners, i.e. that there was a power-sharing arrangement between the various מדות, “attributes” of G-d. In order for Adam to learn this lesson G-d especially made available to him an ox which had a unicorn on its forehead. The word קרן, “horn” in Hebrew is equivalent to כח, “power.” The strength of an ox is concentrated in its horns. The unicorn was in the centre of that ox’s forehead, the centre of its body, in order to symbolise the קו האמצעי, “the centre line,” [a kabbalistic concept pertaining to the diagram of the emanations, Ed.] The purpose of that “line” is to unify the “lower” and the “higher” regions. This is the meaning of the enigmatic though well known Midrash based on Psalms 69,32 ותיטב לה' משור פר מקרין מפריס, “that will please the Lord even more than the ox, i.e. bull whose horns protruded beyond its hooves.”
The verse from Psalms we quoted contains a double entendre as the word מקרין though spelled with the letter י , is read as if it were written without the letter י.The first (regular) spelling would symbolise the strength radiated from the animal, whereas the defective spelling, i.e. the way we read the word suggests that the ox in question had only one horn, mi-keren. When the Israelites sinned in the desert and they made the golden calf they had to sacrifice an ox in atonement for their sin as we know from Leviticus 9,3 קחו שעיר עזים לחטאת ועגל וכבש...ושור ואיל לשלמים, “take a he-goat for a sin-offering; a calf and a lamb,...and an ox and a ram for a peace-offering, etc.” From that time on, the Israelites were commanded to take the four species including the Etrog in the month of Tishrey, the month in which man was created, in order to combine all these species. These four species were a symbolic offering atoning for the first sin man had committed around that time of year. In all other instances of publicly paid for sin-offerings on the festivals, a bull or bulls are included in the Torah’s list of such offerings. The same applies to the sin-offerings on New Moon. All of this was to teach that when doing penance it is appropriate to use the instrument with which one had sinned to effect forgiveness. This is also the reason why the Torah repeats the otherwise unnecessary word הפר a second time in Leviticus 4,4 והביא את הפר אל פתח אהל מועד, ושחט את הפר לפני ה'. “He (the priest) shall bring the bull to the entrance of the Tent of Meeting, and he shall slaughter the bull in the presence of the Lord.” Our sages in Vayikra Rabbah 5,6 explain the extra word הפר instead of simply אותו in this vein. The matter may be illustrated in the form of a parable: when a friend offered a gift to the king, the king told him to display the gift at the entrance of his palace so that everybody would become aware of the valuable gift that his friend had given him. The ”gift” in the parable is the תשובה, repentance, which consisted of the same category of item with which the friend had previously offended the king.

Its blood was not brought into the inner court of the Sanctuary unlike the bull that atones for all of the commandments, and which can be brought by the High Priest [4:4] or by the entire congregation [4:14]. One might point out that there is one sin-offering of a bull that is entirely burned, but whose blood is not brought into the inner court (i.e., the golden altar, in front of the Partition) [Exodus 29:14]. Understand, though, that that bull was a sin-offering for the Altar. This goat, on the other hand, was a sin-offering for the people; therefore, its meat belongs to the kohen.