Leviticus 4:20

the bullock of the sin offering i.e. the bullock referred to in Leviticus 4:3; called -the first bullock" in Leviticus 4:21.

Another law in Numbers 15:22-26 prescribes an offering to be brought by the whole congregation which differs from that here enjoined, viz. a young bullock for a Burnt-Offering with the accompanying Meal-Offering and Drink-Offering, and a he-goat for a Sin-Offering. The most probable explanation of the divergence is that the laws are from different sources.

Jewish tradition interprets -the congregation" in this section as referring to the Sanhedrin, and -the assembly" as meaning the children of Israel. If the Sanhedrin were to give a wrong decision on some point of observance, thereby causing the people who followed such decision to transgress, then the sacrifice enjoined in this section would be necessary. A short treatise of the Mishna (Horaioth) discusses decisions of this kind, and the circumstances under which the sacrifice of Leviticus 4:13 should be brought. This interpretation was probably prompted by a desire to reconcile this law with that of Numbers 15:22-26. But in Leviticus 4:13 the words -assembly" and -congregation" denote the same thing, the whole community. Note that in Leviticus 4:14; Leviticus 4:21the rendering -congregation" of A.V. is corrected in R.V. to -assembly," the Heb. word ḳâhâlbeing the same as in Leviticus 4:13 where both R.V. and A.V. translate -assembly."