Leviticus 4:20
Clearly, in the sin offering described here, atonement is used in the sense of "a covering," and therefore as a means of forgiving sin. By contrast, in the burnt offering sin is nowhere seen because it is not part of what the burnt offering teaches. In it, God is satisfied because the offerer has met His requirement through his life, by the righteous way he lives his life. Thus, the offering shows the offerer accepted. However, not all sense of covering is lost in the use of "atonement" in Leviticus 1. Here, the essence of covering arises in the fact that the offering covers—is fitting or appropriate—in the sense of meeting all conditions. The conditions involve a life of sincere, wholehearted, and loyal devotion to God.
John W. Ritenbaugh
The Offerings of Leviticus (Part Two): The Burnt Offering
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