As we've already seen, "in the Burnt-offering and other sweet-savour offerings, the offerer came as a worshipper, to give in his offering, which represented himself, something sweet and pleasant to [the Eternal]. In the Sin and Trespass-offerings, which were not of a sweet savour, the offerer came as a convicted sinner, to receive in his offering, which represented himself, the judgment due to his sin or trespass.... In the one case the offering was accepted to shew that the offerer was accepted of the Lord; and the total consumption of the offering on the altar shewed God's acceptance of, and satisfaction in, the offerer. In the other case the offering was cast out, and burnt, not on God's table, the altar, but in the wilderness without the camp; to shew that the offerer in his offering endures the judgment of God, and is cast out of His presence as accursed.... And yet the Sin-offering needed to be 'without blemish,' as much as the Burnt-offering.... A part indeed, 'the fat,' was burnt on the altar, to shew that the offering , though made a sin-bearer, was in itself perfect.... 'The fat,' as we have already seen in the other offerings, represents the general health and energy of the whole body. Its being burnt to God was the appointed proof that the victim offered for sin was yet in itself acceptable" (Jukes, pp. 142-143, 146, 165).
There were different regulations for the sin offering depending on who the offerer was. If the sin being atoned for was that of the entire congregation or the priesthood, the blood of a sacrificial bull was to be brought inside the Holy Place and sprinkled on the altar of incense. This was not necessary in the case of a civil ruler or common person. One guilty individual would not necessarily upset the entire spiritual life of the nation. But sin among all the people or the priests would. And, thus, the incense altar, which represented the prayers of God's people ascending up to His throne and therefore their contact with Him, had to itself be purified of the taint of sin. It should also be recognized that when the sacrifice was not for themselves, the priests were to eat part of it. They were, thus, satisfied when the demands of divine judgment were met and the spiritual life of the nation preserved. But when a priest was atoning for his own sin, the whole animal was to be burnt outside the camp—for no one was allowed to profit from his own sin.
Special sin offerings for priest and congregation were sacrificed on the Day of Atonement (see Leviticus 16:11-19 Leviticus 16:11-19  And Aaron shall bring the bullock of the sin offering, which is for himself, and shall make an atonement for himself, and for his house, and shall kill the bullock of the sin offering which is for himself:
 And he shall take a censer full of burning coals of fire from off the altar before the LORD, and his hands full of sweet incense beaten small, and bring it within the veil:
 And he shall put the incense on the fire before the LORD, that the cloud of the incense may cover the mercy seat that is on the testimony, that he die not:
 And he shall take of the blood of the bullock, and sprinkle it with his finger on the mercy seat eastward; and before the mercy seat shall he sprinkle of the blood with his finger seven times.
 Then shall he kill the goat of the sin offering, that is for the people, and bring his blood within the veil, and do with that blood as he did with the blood of the bullock, and sprinkle it on the mercy seat, and before the mercy seat:
 And he shall make an atonement for the holy place, because of the uncleanness of the children of Israel, and because of their transgressions in all their sins: and so shall he do for the tabernacle of the congregation, that remains among them in the middle of their uncleanness.
 And there shall be no man in the tabernacle of the congregation when he goes in to make an atonement in the holy place, until he come out, and have made an atonement for himself, and for his household, and for all the congregation of Israel.
 And he shall go out to the altar that is before the LORD, and make an atonement for it; and shall take of the blood of the bullock, and of the blood of the goat, and put it on the horns of the altar round about.
 And he shall sprinkle of the blood on it with his finger seven times, and cleanse it, and hallow it from the uncleanness of the children of Israel.
American King James Version×, 27). The only differences were that on Atonement the animal for the whole congregation was specified as a goat (goats being used as a sin offering for the congregation in other special circumstances as well) and, on that one day only, the blood was taken beyond the altar of incense into the Most Holy Place.
Clearly Jesus Christ fulfilled the sin offering by dying in our place. But there is a sense in which this offering is also fulfilled in us—in a secondary way. Jukes explains: "God forbid I should be mistaken upon this point, as though I thought that the saint could atone for himself or others.... Still, there is a sense and measure in which the Sin-offering has its counterpart in us, as bearing on our self-sacrifice: there is a sense in which the Christian may bear sin, and suffer its judgment in his mortal flesh.... Christ's death in the flesh for sin is made our example: we too must also, yea therefore, die with Him.... The saint, as having been judged in the person of Christ, and knowing that for him Christ has borne the cross, follows on by that cross to judge and mortify all that he finds in himself still contrary to his Lord. The flesh in him is contrary to that Holy One [compare Romans 7:18 Romans 7:18For I know that in me (that is, in my flesh,) dwells no good thing: for to will is present with me; but how to perform that which is good I find not.
American King James Version×, 23]: the flesh in him therefore must die.... God's truth is, that so far from 'the flesh' or 'old man' being saved from death by the cross, it is by it devoted to death and to be crucified [Romans 6:6 Romans 6:6Knowing this, that our old man is crucified with him, that the body of sin might be destroyed, that from now on we should not serve sin.
American King James Version×; Galatians 2:20 Galatians 2:20I am crucified with Christ: nevertheless I live; yet not I, but Christ lives in me: and the life which I now live in the flesh I live by the faith of the Son of God, who loved me, and gave himself for me.
American King James Version×]; and that Christ's death, instead of being a kind of indulgence for sin, or a reprieve of the life of the flesh, the life of the old man, is to His members the seal that their flesh must die, and that sin with its lusts and affections must be mortified [Colossians 3:5 Colossians 3:5 Mortify therefore your members which are on the earth; fornication, uncleanness, inordinate affection, evil concupiscence, and covetousness, which is idolatry:
American King James Version×]" (pp. 204-206).