C. F. Keil and Franz Delitzsch on Leviticus 4:27-35

Lev 4:27-35

In the case of the sin of a common Israelite (“of the people of the land,” i.e., of the rural population, Gen 23:7), that is to say, of an Israelite belonging to the people, as distinguished from the chiefs who ruled over the people (2Ki 11:18-19; 2Ki 16:15), the sin-offering was to consist of a shaggy she-goat without blemish, or a ewe-sheep (Lev 4:32). The ceremonial in both cases was the same as with the he-goat (Lev 4:23.). - “According to the offerings made by fire unto the Lord” (Lev 4:35): see at Lev 3:5.