Bible Notes Online - Leviticus 5 - ESV
Commentary

v1-4: Personal sins demand confession, for all sins and uncleanness brought guilt. This is a statement of fact, not a matter of feeling. Included here are sins of omission (v1), and ceremonial uncleanness (v2). Confession precedes the offering, and the joy of forgiveness.

v5: The first stage is confession. Again this is to do with a decision of the will rather than some feeling. Confession is a deliberate admission of wrong doing.

v6: The sin offering; even as Christ became our sin offering.

v7-13: The sin offering and the burnt offering together, sometimes described as the trespass offering. The guilty person had to bring a lamb, or two turtle doves or pigeons, or a tenth of an ephah of flour (v11). However poor a person, there was a way provided for his sins to be dealt with.

v14-19: Guilt offerings with restitution. Where a sin is unintentional in regard to the holy things of the Lord (v13), or what is forbidden by the commandment of the Lord (v17). There is both guilt and restitution;

Guilt requires an offering, a trespass offering; restitution required a penalty of an additional one-fifth, as a punishment, a deterrent, and as an atonement.

We note here the grace of God: sins committed in ignorance, or by omission, have an offering. We note, in contrast, that there are no offerings for such deliberate sins as idolatry and adultery, etc. These were the people of God who had already been brought into relationship with God, so their standard of life was to be much higher than that of Gentile nations.