Sefer HaChinuch ספר החינוך

The commandment of a sin-offering for an individual who sinned inadvertently in a commandment for which we are liable excision: That anyone that sins inadvertently from the big well-known sins offer a sin-offering, as it is stated (Leviticus 4:27), “And if a soul sins inadvertently from the people of the land, etc.” And this is what is called a fixed sin-offering; meaning to say that it is always a sacrifice of a beast and it does not vary up or down according to the wealth or poverty of the one who brings it. And the sins for which they would be liable a sin-offering are always the ones for which we are liable excision for their volitional transgression (Yevamot 9b) — and on condition that it be a negative commandment and that there be an act [involved] with it (Makkot 13b).

We have already said that it is from the roots of the commandment of the sacrifice to abase the sinning soul — “like the sin-offering, like the guilt-offering, there is one law for them.” I do not need to repeat it for each and every one.

From the laws of the commandment is, for example, that which they, may their memory be blessed, said (Horayot 9a) that the liability of the one that sins inadvertently to bring a sin-offering is only for a sin for which we are liable excision for its volitional transgression. But there are three sins in the Torah that, even though there is excision for their volitional transgression, there is no sin-offering for their inadvertent transgression. And these are them: one who curses; one who undoes circumcision; and one who refrains from enacting the Pesach sacrifice. And they give a reason for each one and it is explained in its place. And all other sins for which their volitional transgression has excision, their inadvertent transgression has a fixed sin-offering — except for an impure person that eats consecrated [foods] and an impure person that enters the Temple; as even though their volitional transgression has excision, we do not bring a fixed sin-offering, but rather a sacrifice that varies up and down — which is fowl or flour, as is explained in the verse (Leviticus 5:6,13). You come out learning that all of the sins in the Torah for which an individual brings a fixed sin-offering for their inadvertent transgression are forty-three (Mishneh Torah, Laws of Offerings for Unintentional Transgressions 1:4) — go and count, because you will find it so. And most of them are for forbidden sexual relationships. And so [too,] from this matter is that which they, may their memory be blessed, said (Shabbat 112a) that there is only liability for a sacrifice when he is inadvertent from beginning to end. And the different awarenesses that it is possible for an inadvertent sinner to have in his inadvertence are many. And the rest of its many details are elucidated in Horayot and Keritot, and in [various] places in Shabbat and Zevachim.

And [it] is practiced at the time of the [Temple] by males and females. And one who transgresses it and does not offer a fixed sin-offering for his inadvertent sin has violated a positive commandment.