“If you have sinned in any of these ways, you are guilty. You must give back whatever you stole, or the money you took by extortion, or the security deposit, or the lost property you found, or anything obtained by swearing falsely. You must make restitution by paying the full price plus an additional 20 percent to the person you have harmed. On the same day you must present a guilt offering. As a guilt offering to the Lord, you must bring to the priest your own ram with no defects, or you may buy one of equal value. Through this process, the priest will purify you before the Lord, making you right with him, and you will be forgiven for any of these sins you have committed.””
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Leviticus‬ ‭6‬:‭4‬-‭7‬ ‭NLT

Man is initially guilty. That is to say that all men after Adam need ritual cleansing. However, they are also guilty of whatever sin they commit on their own, even if they did not knowingly do so. This is also in need of ritual cleansing. Beyond this, they are also guilty of the realtime consequences of that sin and offense. This is where the guilt offering plays its part. They must make restitution that is above and beyond what they took. In this way, they are making the person they took from whole, while also being self sacrificial. This demonstrates that they understand the significance of their sin. Namely, they accept that their sin has effects beyond themselves. It shows that they understand their sin as effecting those around them. The wording of the passage also highlights that the offering is specifically because the sin was primarily performed against God. It is an important axiom that a sin against others is a sin against God. Though God’s infinite nature keeps him from being diminished by stealing, his emotional capacity is pained by the nature of such actions. He feels it when we do not act self sacrificially. It is not how we were designed and it reflects poorly on him while hurting those he loves.

Initial Guilt: All men are guilty of original sin and require ritual cleansing.

Personal Sin: Individuals are also guilty of their own sins, requiring cleansing and restitution.

Guilt Offering: The guilt offering represents restitution for sin, demonstrating understanding of its impact on others and God.