Another young bullock shalt thou take for a sin offering. The ordinary sin offering was a shaggy one of the goats (see on Numbers 7:16); but a bullock had been prescribed for the sin of the high priest, and for the sin of the congregation, in certain circumstances, and the analogy is followed here.
It might seem as if the larger animal were meant to distinguish aggregate or collective guilt (see on Le Numbers 4:3); but the scapegoat offered for the sin of the whole people makes against such a supposition.