Charles Ellicott Commentary Leviticus 4:27

"And if any one of the common people sin unwittingly, in doing any of the things which Jehovah hath commanded not to be done, and be guilty;" — Leviticus 4:27 (ASV)

And if any one of the common people. —The fourth instance presented (Leviticus 4:27–35) is that of any one of the people of the land, as this phrase is rendered in Leviticus 20:2; Leviticus 20:4; 2 Kings 9:18–19; 2 Kings 16:15. That is, any member of the congregation, whether a private Israelite, ordinary priest, or Levite, as distinct from the previously mentioned high priest and ruler.

And be guilty. —Rather, and acknowledges his guilt. (See Leviticus 4:22.)