1 And if anyone sins, in that he hears a demand to testify under oath, and he is a witness, whether he has seen or known, if he does not report it, then he shall bear responsibility for his wrongdoing. 2 Or if anyone touches any unclean thing, whether the carcass of an unclean animal or the carcass of unclean cattle or the carcass of unclean swarming creatures, and it is hidden from him and he is unclean, then he shall be guilty. 3 Or if he touches the human uncleanness, of whatever sort the uncleanness may be with which one becomes unclean, and it is hidden from him, when he knows of it, then he shall be guilty. 4 Or if anyone makes a spoken oath to do evil or to do good, whatever it is that a man says under oath, and it is hidden from him, when he knows of it, then he shall be guilty in one of these things. 5 And when he sins in one of these things, he shall confess the sin he has committed, 6 and he shall bring his guilt offering to Shema for his sin which he has sinned, a female from the flock, a lamb or a goat, for a sin offering. And the priest shall make atonement for him for his sin which he has sinned, and he shall be forgiven.

7 And if he cannot afford a lamb, then he shall bring with his guilt offering for what he has sinned two turtledoves or two young pigeons to Shema, one for a sin offering and the other for a burned offering. 8 And he shall bring them to the priest, who shall offer the one that is for the sin offering first, and the priest shall wring off its head from its neck, but shall not divide it completely, 9 and he shall sprinkle some of the blood of the sin offering on the side of the altar, and the rest of the blood shall be drained out at the base of the altar; it is a sin offering. 10 And he shall offer the second for a burned offering according to the rule. And the priest shall make atonement for him for his sin which he has sinned, and he shall be forgiven.

11 But if he cannot afford two turtledoves or two young pigeons, then he shall bring, as his offering for the sin, which he has committed, the tenth part of an ephah of fine flour for a sin offering. He shall pour no oil on it⁠a and shall put no frankincense on it, for it is a sin offering. 12 And he shall bring it to the priest, and [the priest] shall take a handful of it as the memorial of it, and burn it on the altar, on the offerings of Shema made by fire; it is a sin offering. 13 And the priest shall make atonement for the sin which he has sinned in any of these things, and he shall be forgiven. And it shall be the priest’s, as the grain offering.’”

14 And Shema spoke to Moses, saying: 15 “If anyone commits an offense and sins unintentionally in the holy things of Shema, then he shall bring his guilt offering to Shema, a ram without blemish out of the flock, according to the valuation in silver by shekels, according to the shekel of the sanctuary, for a guilt offering. 16 And he shall make restitution for what he has done wrong in the holy thing, and shall add the fifth part to it and give it to the priest; and the priest shall make atonement for him with the ram of the guilt offering, and he shall be forgiven. 17 And if anyone sins, doing any of the things which Shema has commanded not to be done, though he did not know it, yet he is guilty and shall bear responsibility for his wrongdoing. 18 And he shall bring a ram without blemish out of the flock, according to the valuation for a guilt offering, to the priest, and the priest shall make atonement for him concerning the thing in which he went wrong unintentionally and did not know, and he shall be forgiven. 19 It is a guilt offering; he is certainly guilty in the presence of Shema.”

20 And Shema spoke to Moses, saying: 21 “If anyone sins and commits an offense against Shema and deceives with his neighbor over a deposit or security, or through robbery, or has oppressed his neighbor, 22 or has found what was lost and lied about it, and sworn falsely about any of these things in which a man may sin, 23 then if he has sinned and is guilty, he shall return what he took by robbery, or the thing obtained by oppression, or the deposit which he entrusted [with him], or the lost thing which he found, 24 or anything about which he has sworn falsely; he shall return it in full, and shall add the fifth part more to it, and give it to whom it belongs, on the day he is found guilty. 25 And he shall bring his guilt offering to Shema, a ram without blemish out of the flock, according to the valuation, for a guilt offering. 26 And the priest shall make atonement for him in the presence of Shema, and he shall be forgiven for whatever he did so as to become guilty.”