Leviticus 7:7

7:7 The law is the same for the sin offering and the guilt offering; it belongs to the priest who makes atonement with it.

Leviticus 10:17

10:17 “Why did you not eat the sin offering in the sanctuary? For it is most holy and he gave it to you to bear the iniquity of the congregation, to make atonement on their behalf before the Lord.