Arcana Coelestia #10039
10039. 'It is a sin [offering]' means that which has been purified in this manner from evils and falsities. This is clear from the meaning of 'sin', when this word is used to mean a sacrifice, as purification from evils and falsities. For in the original language, when sacrifices are the subject, sin is used to mean a sacrifice for sin; and by sacrifice purification from evils and falsities is meant, 9990, 9991. The fact that in the Word a sacrifice for sin is called a sin [offering], see Leviticus 4:3, 8, 14, 20-21, 24-25, 29, 33-34; 5:6, 8-9; 6:17, 25-26, 30, and elsewhere.
Leviticus 6:26-30
26
The priest who offers it for sin shall eat it. It shall be eaten in a holy place, in the court of the Tent of Meeting.
27
Whatever shall touch its flesh shall be holy. When there is any of its blood sprinkled on a garment, you shall wash that on which it was sprinkled in a holy place.
28
But the earthen vessel in which it is boiled shall be broken; and if it is boiled in a bronze vessel, it shall be scoured, and rinsed in water.
29
Every male among the priests shall eat of it: it is most holy.
30
No sin offering, of which any of the blood is brought into the Tent of Meeting to make atonement in the Holy Place, shall be eaten: it shall be burned with fire.