The chapter begins with concrete situations. Someone who hears a public call to testify and stays silent, someone who touches something unclean such as a dead animal without realizing it, or someone who swears thoughtlessly to do good or evil, becomes guilty on finding out. He must confess his sin and bring a female lamb or goat to the Lord as a sin offering, and the priest will make atonement.
If he cannot afford an animal from the flock, he may bring two turtledoves or two young pigeons: one as a sin offering and the other as a burnt offering. If he cannot afford even that, he brings a tenth of an ephah of fine flour, with no oil or frankincense because it is a sin offering, and the priest burns a handful as a memorial portion.
The second part deals with someone who commits a wrong against the holy things of the Lord, for example by holding back what should have been given to him. He brings a ram without blemish as a guilt offering, makes restitution for what was lacking and adds a fifth. The chapter ends with the case of someone who sins without knowing it: he is still guilty and must bring a ram.