Matthew Henry's Complete Bible Commentary

Verses 7—13

Provision is here made for the poor of God’s people, and the pacifying of their consciences under the sense of guilt. Those that were not able to bring a lamb might bring for a sin-offering a pair of turtle-doves or two young pigeons; nay, if any were so extremely poor that they were not able to procure these so often as they would have occasion, they might bring a pottle of fine flour, and this should be accepted. Thus the expense of the sin-offering was brought lower than that of any other offering, to teach us that no man’s poverty shall ever be a bar in the way of his pardon. The poorest of all may have atonement made for them, if it be not their own fault. Thus the poor are evangelized; and no man shall say that he had not wherewithal to bear the charges of a journey to heaven. Now, MHBCC 96.4

I. If the sinner brought two doves, one was to be offered for a sin-offering and the other for a burnt-offering, Leviticus 5:7. Observe, 1. Before he offered the burnt-offering, which was for the honour and praise of God, he must offer the sin-offering, to make atonement. We must first see to it that our peace be made with God, and then we may expect that our services for his glory will be accepted. The sin-offering must make way for the burnt-offering. 2. After the sin-offering, which made atonement, came the burnt-offering, as an acknowledgment of the great mercy of God in appointing and accepting the atonement. MHBCC 96.5

II. If he brought fine flour, a handful of it was to be offered, but without either oil or frankincense (Leviticus 5:11), not only because this would make it too costly for the poor, for whose comfort this sacrifice was appointed, but because it was a sin-offering, and therefore, to show the loathsomeness of the sin for which it was offered, it must not be made grateful either to the taste by oil or to the smell by frankincense. The unsavouriness of the offering was to intimate that the sinner must never relish his sin again as he had done. God by these sacrifices did speak, 1. Comfort to those that had offended, that they might not despair, nor pine away in their iniquity; but, peace being thus made for them with God, they might have peace in him. 2. Caution likewise not to offend any more, remembering what an expensive troublesome thing it was to make atonement. MHBCC 96.6