Leviticus 4:3

For the Priest

4:3 “‘If the high priest sins so that the people are guilty, on account of the sin he has committed he must present a flawless young bull to the Lord for a sin offering.

Leviticus 25:27

25:27 he is to calculate the value of the years it was sold, refund the balance to the man to whom he had sold it, and return to his property.