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 4:20-21
20
Thus shall he do with the bull; as he did with the bull of the sin offering, so shall he do with this; and the priest shall make atonement for them, and they shall be forgiven.
21
He shall carry forth the bull outside the camp, and burn it as he burned the first bull. It is the sin offering for the assembly.