Leviticus 4:23; Ezra 6:17

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Leviticus 4:23

23 or pthe sin which he has committed is made known to him, he shall bring as his offering a goat, a male without blemish,

Ezra 6:17

17 They offered at the dedication of this house of God 100 bulls, 200 rams, 400 lambs, and as a sin offering for all Israel j12 male goats, according to the number of the tribes of Israel.