tenth part of an ephah i. e. - "the tenth deal;" probably less than half a gallon. See Leviticus 19:36 note. This sin-offering of meal was distinguished from the ordinary מנחה mı̂nchāh Leviticus 2:1 by the absence of oil and frankincense.

Tenth part of an ephah - About three quarts. The ephah contained a little more than seven gallons and a half.

But if he be not able to bring two turtledoves, or two young pigeons,.... Which is supposing a man to be in the poorest circumstances he can well be; and such is the grace and goodness of God, that he has provided for the atonement and forgiveness of the poorest, as well as of the rich:

then he that hath sinned shall bring for his offering the tenth part of an ephah of fine flour for a sin offering; which is an omer, Exodus 16:36 and is as much as a man can eat in one day, as Aben Ezra remarks:

he shall put no oil upon it, neither shall he put any frankincense thereon; to distinguish it from the common meat offering, which had both, Leviticus 3:1 and to make it as easy, and as little chargeable to the poor as possible, both oil and frankincense being things of value; and some think that these were prohibited, to show that atonement and forgiveness, and even the salvation of men, are not owing to grace in them, comparable to oil, or to their prayers, signified by frankincense, and so to any or all of their duties, but to Christ alone, and his atoning sacrifice: or these were forbidden, because emblems of joy and gladness, and therefore not so proper at a confession of sin, and humiliation for it: or rather to show how disagreeable and offensive sin was to the Lord, being contrary to grace, of which oil was an emblem, and far from being acceptable to him, which frankincense might signify; and therefore being prohibited, might denote how unacceptable, yea nauseous, sin is to him; which agrees with the reason given:

for it is a sin offering, and therefore must not be honoured, as Jarchi, or must have everything removed from it that is beautiful and amiable, as Ben Gersom, such as oil and frankincense.

But if any one could not afford even two pigeons, he was to offer the tenth of an ephah of fine flour as a sin-offering. ידו תּשּׂיג for ידו תּגּיע (Leviticus 5:7): his hand reaches to anything, is able to raise it, or with an accusative, obtains, gets anything (used in the same sense in Leviticus 14:30, Leviticus 14:31), or else absolutely, acquires, or gets rich (Leviticus 25:26, Leviticus 25:47). But it was to be offered without oil and incense, because it was a sin-offering, that is to say, "because it was not to have the character of a minchah" (Oehler). But the reason why it was not to have this character was, that only those who were in a state of grace could offer a minchah, and not a man who had fallen from grace through sin. As such a man could not offer to the Lord the fruits of the Spirit of God and of prayer, he was not allowed to add oil and incense, as symbols of the Spirit and praise of God, to the sacrifice with which he sought the forgiveness of sin. The priest was to take a handful of the meal offered, and burn it upon the altar as a memorial, and thus make atonement for the sinner on account of his sin. - On "his handful" and "a memorial" (Azcarah), see Leviticus 2:2. "In one of these" (Leviticus 5:13 as in Leviticus 5:5): cf. Leviticus 4:2. "And let it (the remainder of the meal offered) belong to the priest like the meat-offering:" i.e., as being most holy (Leviticus 2:3).

But if he be not able to bring two turtledoves, or two young pigeons, then he that sinned shall bring for his offering the tenth part of an {e} ephah of fine flour for a sin offering; he shall put no {f} oil upon it, neither shall he put any frankincense thereon: for it is a sin offering.

(e) Which was about a half gallon.

(f) As in the meat offering, Le 2:1.

5:11 The tenth part of an ephah - About six pints. He shall put no oil, neither frankincense - Either to distinguish these from the meal - offerings, Lev 2:1, or as a fit expression of their sorrow for their sins, in the sense whereof they were to abstain from things pleasant; or to signify that by his sins he deserved to be utterly deprived both of the oil of gladness, the gifts, graces and comforts of the Holy Ghost; and of God's gracious acceptance of his prayers and sacrifices, which is signified by incense, Psa 141:2.

5:1-13 The offences here noticed are, 1. A man's concealing the truth, when he was sworn as a witness to speak the truth, the whole truth, and nothing but the truth. If, in such a case, for fear of offending one that has been his friend, or may be his enemy, a man refuses to give evidence, or gives it but in part, he shall bear his iniquity. And that is a heavy burden, which, if some course be not taken to get it removed, will sink a man to hell. Let all that are called at any time to be witnesses, think of this law, and be free and open in their evidence, and take heed of prevaricating. An oath of the Lord is a sacred thing, not to be trifled with. 2. A man's touching any thing that was ceremonially unclean. Though his touching the unclean thing only made him ceremonially defiled, yet neglecting to wash himself according to the law, was either carelessness or contempt, and contracted moral guilt. As soon as God, by his Spirit, convinces our consciences of any sin or duty, we must follow the conviction, as not ashamed to own our former mistake. 3. Rash swearing, that a man will do or not do such a thing. As if the performance of his oath afterward prove unlawful, or what cannot be done. Wisdom and watchfulness beforehand would prevent these difficulties. In these cases the offender must confess his sin, and bring his offering; but the offering was not accepted, unless accompanied with confession and humble prayer for pardon. The confession must be particular; that he hath sinned in that thing. Deceit lies in generals; many will own they have sinned, for that all must own; but their sins in any one particular they are unwilling to allow. The way to be assured of pardon, and armed against sin for the future, is to confess the exact truth. If any were very poor, they might bring some flour, and that should be accepted. Thus the expense of the sin-offering was brought lower than any other, to teach that no man's poverty shall ever bar the way of his pardon. If the sinner brought two doves, one was to be offered for a sin-offering, and the other for a burnt-offering. We must first see that our peace be made with God, and then we may expect that our services for his glory will be accepted by him. To show the loathsomeness of sin, the flour, when offered, must not be made grateful to the taste by oil, or to the smell by frankincense. God, by these sacrifices, spoke comfort to those who had offended, that they might not despair, nor pine away in their sins. Likewise caution not to offend any more, remembering how expensive and troublesome it was to make atonement.