Leviticus 5-6

There seems to be some overlap between the sin offering and the restitution offering (sometimes called a guilt offering). Cases where someone fails to follow the rules regarding the "holy things," things set apart such as food for the priests or the articles of the tabernacle, are particularly serious offenses and call for a restitution offering, but the offering also includes cases where a person wrongs his neighbor. Notice that when this happen he doesn't just confess sin, he is supposed to make restitution (6:4-5), hence the name restitution offering. Sin demands repayment, and in this offering we see a foreshadowing of Jesus' making restitution, making a payment for, when we were bankrupt and unable to do so. To read click here.