ציטירנדיקער פּירוש אויף ויקרא 4:26

IF A SOUL SHALL SIN IN ERROR. Since the process of thinking is centered in the soul, and it is the soul which commits the error,²⁹⁸Up to this chapter the subjects dealt with have been the burnt-offering, the meal-offering, and the peace-offerings — all of which are voluntary and are not brought for the commission of sin. Here the subject is the sin-offering which is brought as an atonement for a certain sin committed in error. See above, Note 68. Scripture mentions here nefesh (soul). The reason for the offerings for the erring soul is that all sins [even if committed unwittingly] produce a particular “stain” upon the soul and constitute a blemish thereon, and the soul is only worthy to be received by the countenance of its Creator when it is pure of all sin. Were it not so, then all the fools of the world would be deserving to come before Him. It is for this reason that the erring soul brings an offering, through which it becomes worthy of approaching unto G-d who gave it.²⁹⁹Ecclesiastes 12:7. It is on account of this that Scripture mentions here nefesh (soul). Our Rabbis have interpreted:³⁰⁰Torath Kohanim, Vayikra Nedabah 1:1. “‘Nefesh’ (A soul) — this [word is used to] include proselytes and slaves” [thus teaching us that they too are under the obligation of bringing this offering, since the term nefesh is inclusive of them as well].
Now in the case of the sin-offering of the anointed priest [first discussed here in Verses 3-12], He does not say “and [the priest] shall make atonement for him, and he shall be forgiven,” as He mentions in the case of other sinners — namely, the whole congregation,³⁰¹Verse 20. the prince,³⁰²Verse 26. and the common man.³⁰³Verses 31 and 35. Perhaps the reason for this is that due to his great importance he cannot obtain atonement nor be forgiven completely until he prays and beseeches his G-d, for he is the messenger of the Eternal of hosts,³⁰⁴Malachi 2:7. and he must be of clean and pure hands [so that he can never be reproached with anything; hence in addition to the offering he must bring, he must also pray especially for forgiveness].
Scripture does not mention here, when speaking about the bulls which were to be entirely burnt,³⁰⁵These bulls were the sin-offering for the anointed priest (Verse 3), and that of the whole congregation of Israel (Verse 14). After their fats were burnt on the altar, these bulls were taken outside the camp and completely burnt (Verses 12 and 21). This was unlike the procedure done to the sin-offering of the prince and the common man, of which only the fats were burnt on the altar, whereas the meat was eaten by the priests (further, 6:17-23). Hence the name given to the first two categories of sin-offerings [“bulls to be entirely burnt”]. that the burning of those portions offered on the altar is “of a pleasing odor,” or that it is “a fire-offering unto the Eternal.” The reason for this is that since part of them is burnt outside [the camp of Israel], it is therefore not for “the fire unto the Eternal.” In the case of the goat of the prince [which he brings as his sin-offering],³⁰⁶Verse 23. He mentioned “atonement” [and the priest shall make atonement for him]³⁰⁷Verse 26. but did not state that it is “a fire-offering, of a pleasing odor unto the Eternal,” because the offering is a sa’ir (a goat).³⁰⁸This is like the sa’ir brought in case of idol worship (Numbers 15:24) (Ma’or V’shamesh). See also Ramban at the end of 3:1. In the case of the sin-offering of the common person, He mentions that it is for a pleasing odor unto the Eternal,³⁰⁹Verse 31. but does not mention “a fire-offering,” for it is self-understood that it is such, since the whole purpose of the fire-offering is to the Eternal. The student learned [in the mystic lore of the Cabala] will understand.

Rabbi Akiva says the ruler is liable – Regarding the ruler it is written, (Leviticus 4) “and the priest shall make atonement for him” and the sliding scale sacrifice for hearing the voice of adjuration, making an oath and impurity in the Temple, it is written (Leviticus 5), “and the priest shall make atonement for him” to teach that the ruler is obligated regarding these commandments. The high priest is exempt from the sacrifice needed for hearing the voice of adjuration, making an oath and impurity in the Temple, according to Rabbi Akiva, as it is written, (Leviticus 6) “This is the offering of Aharon . . . the tenth part of an ephah. This excludes it, the “chavitin” offering is required of the high priest and he is not obligated in any other tenth of an ephah, except the tenth of an ephah required for hearing the voice of adjuration, etc. that the high priest does not bring. Because the Torah excludes him from the tenth of an ephah, he is also excluded from bringing two doves and any other sacrifice on this issue. At the end of the parasha it is written, “and the priest shall make atonement for him as touching his sin that he hath sinned in any of these things.” If one atones for one of these commandments he must atone for all of them, because it cannot be that atonement is needed for one but not for all. The law does not follow Rabbi Akiva or Rabbi Yossi’s opinions. Rather, the high priest and the ruler are obligated to bring a sliding scale sacrifice for hearing the voice of adjuration, making an oath and impurity in the Temple, as will be explained in our Mishnah below. When it teaches not obligated on hearing the voice of adjuration, etc., the meaning is not the beit din and not the high priest, both are not obligated to bring a bull for the other commandments, but are obligated to bring a sliding scale sacrifice.

The word ויכפר, etc. also refers both to the future and to the past. The Torah means that just as Pinchas had atoned for the Jewish people in Shittim, so Elijah would atone for the Jewish people in the future. Basically, this is the function of the priest, as we know from Leviticus 4,20 et al.