Leviticus teaches us about how sin has separated us from God and that our sin must be dealt with through a sacrifice. Sin is essentially wrong that man does to God. To have a relationship with God, the wrong had to be atoned for. The Israelite did this wrong daily. It was the natural fruit of his sinful nature.
Chapter four suggests that we even sin at times when we don’t know it. Even that sin had to be dealt with. Consequently he had to make payment for his sin periodically to God. God specified how the sinners were to pay for the wrong done Him, namely by the offerings and sacrifices specified in the law. The sinner would have to identify with the sin by laying “his hand upon the head” of the sacrifice according to verse 24. That meant he had to own up to the guilt that was being transferred to the sin offering. Then verse 26 says, “…and he shall be forgiven.” He then went about his life refreshed in his walk with God.
We too sin daily. But thankfully for us, the sacrifice has already been made. But we too have to own up to the sin, and let them be placed upon the head of our sacrifice. Then we trust in that sacrifice to made atonement with God for us. Jesus died on the cross as a willing sacrifice for the sins of the world. We receive that offering as being for our personal sins, and God washes us white as snow. We walk away refreshed and cleansed.