Leviticus 5:7 - Matthew Poole's English Annotations on the Holy Bible

If he be not able, through poverty, as Leviticus 4:11. And this exception was allowed also in other sin-offerings. Two young pigeons, of which see Leviticus 1:14. One for a sin-offering, which was for that particular sin, and therefore is offered first before the burnt-offering, which was for sins in general to teach us not to rest in general confessions and repentances for sin, as hypocrites commonly do, but distinctly and particularly, as far as we can, to search out, and confess, and loathe, and leave our particular sins, without which God will not accept our other religious services. Note that the burnt-offering was for the expiation of sin as well as the sin-offering, Leviticus 1:4, only that was for sin in general, and this for particular sins.