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 5:8-9
8
He shall bring them to the priest, who shall first offer the one which is for the sin offering, and wring off its head from its neck, but shall not sever it completely.
9
He shall sprinkle some of the blood of the sin offering on the side of the altar; and the rest of the blood shall be drained out at the base of the altar. It is a sin offering.