Leviticus 4:22-26

The Sin Offering tor a Ruler, or tribal chief or representative. The word is also used of the one chief of the nation in post-exilic writers when the succession of kings had come to an end. It would apply to Nehemiah, or perhaps to a foreign ruler like the Persian Bagoas, governor of Jerusalem in 402 B.C. The offering is a goat instead of a bullock, and its blood is only smeared on the horns of the altar, not sprinkled, and, as it would seem, by an ordinary priest, not the High Priest.