Forgiveness costs. When there is a severing in any relationship, someone has to pay something in order to restore that relationship. The same is true for our relationship with God. This study in Leviticus 4 shows us the mandatory offering called the "sin offering". When a person sinned against God, they brought an appropriate offering seeking after forgiveness. The sin offering, like all the Levitical offerings, were fulfilled in God's final and permanent sacrifice, Jesus Christ.