Just as in 4:1, the introductory formula of 5:14 signals a shift. The next two paragraphs (Lev. 5:14–19 and 6:1–7) treat the guilt or compensation offerings for inadvertent and deliberate sins respectively. The relationship with Yahweh has been breached, and the community must make a sacrifice. The second paragraph concentrates on times when items are obtained by deception.

5:14–16 This text is concerned that the proper animal, a ram from the flock, one without defect and of the proper value in silver, be offered. The value is standardized by way of the sanctuary shekel. Again, the offering is in response to an unintentional sin, but here it is connected to the LORD’s holy things. Restitution is required, plus an additional twenty percent of the value of what he has failed to do in regard…