חטאת הקהל הוא. הפר ואם ישגו ישראל ולא יעשו אחת ממצות עשה יקריב פר לעולה ושעיר לחטאת: IT IS THE SIN-OFFERING. The bullock.29The verse reads, chattat ha-kahal hu. Hu is in the masculine. Hence it refers to the bullock, not to the sin offering. Thus our text is to be understood as follows: The bullock is the sin offering of the assembly. If Israel errs and they do not do one of the positive commandments, then they shall bring a bullock as a burnt offering and a he-goat as a sin offering.30Our text tells us that if the congregation sins in error they then bring a bullock as a sin offering. However, Num. 15:22-24 tells us that if the congregation sins in error they shall bring a bullock as a burnt offering and a he-goat as a sin offering. Hence I.E. points out that our text deals with the violation of a negative precept while Numbers deals with the violation of a positive precept, for the text reads, and do any of the things which the Lord hath commanded not to be done while Num. 15:22 reads, and not observe all these commandments.