Albert Barnes Commentary Leviticus 4:32

"And if he bring a lamb as his oblation for a sin-offering, he shall bring it a female without blemish." — Leviticus 4:32 (ASV)

A lamb - A sheep. See Leviticus 3:7 note. Three points are to be observed in regard to the victims for sin-offerings.

1. The common people had to offer a female, as the less valuable animal; they might present either a sheep or a goat to suit their convenience.
2. The rulers had always to offer a male-goat.
3. The goat was preferred to the sheep, unlike the victim for a peace-offering or burnt-offering.

The sin-offerings were not accompanied by meat-offerings or drink-offerings. See Numbers 15:3-11.