במדבר ט״ו:כ״ב-כ״ו

וכי תשגו ולא תעשו. עֲ"זָ הָיְתָה בִּכְלַל כל המצוות שֶׁהַצִּבּוּר מְבִיאִין עָלֵיהָ פַר, וַהֲרֵי הַכָּתוּב מוֹצִיאָהּ כָּאן מִכְּלָלָן, לִדּוֹן בְּפַר לְעוֹלָה וְשָׂעִיר לְחַטָּאת (ספרי):

If you should err and not fulfill. this refers to idol worship. which was categorized within all the commandments for which the community brings an ox, but Scripture here removes it from the category, to indicate that it requires an ox as a burnt-offering, and a goat as a sin-offering.

וכי תשגו וגו'. בַּעֲ"זָ הַכָּתוּב מְדַבֵּר, אוֹ אֵינוֹ אֶלָּא בְאַחַת מִכָּל הַמִּצְוֹת, תַּ"ל את כל המצות האלה — מִצְוָה אַחַת שֶׁהִיא כְּכָל הַמִּצְוֹת, מַה הָעוֹבֵר עַל כָּל הַמִּצְוֹת פּוֹרֵק עֹל וּמֵפֵר בְּרִית וּמְגַלֶּה פָנִים, אַף מִצְוָה זוֹ פּוֹרֵק בָּהּ עֹל וּמֵפֵר בְּרִית וּמְגַלֶּה פָנִים, וְאֵיזוֹ? זוֹ עֲ"זָ (שם):

If you err, etc. Scripture speaks here of idol worship. But perhaps it refers to one of all the [other] commandments? The Torah therefore teaches, “all of these commandments” — a single commandment which is equivalent to all the commandments. Just as someone who transgresses all the commandments casts off the yoke, breaks the covenant, and brazenly defies [the Torah], so with [someone who transgresses] this commandment, he casts off the yoke, breaks the covenant, and brazenly defies [the Torah]. Which is this? Idol worship.

אשר דבר ה' אל משה. אָנֹכִי וְלֹא יִהְיֶה לְךָ מִפִּי הַגְּבוּרָה שְׁמַעְנוּם כְּדִכְתִיב (תהילים ס"ב) "אַחַת דִּבֶּר אֱלֹהִים שְׁתַּיִם זוּ שָׁמָעְנוּ" (הוריות ח'):

Which Adonoy said to Moshe. “I am . . .,” and “you must not have . . .” we heard from the mouth of the Omnipotent, as it is written, “Hashem” spoke once, but I heard two.”

את כל אשר צוה וגו'. מַגִּיד שֶׁכָּל הַמּוֹדֶה בַּעֲ"זָ כְּכוֹפֵר בְּכָל הַתּוֹרָה כֻּלָּהּ וּבְכָל מַה שֶּׁנִּתְנַבְּאוּ הַנְּבִיאִים, שֶׁנֶּאֱמַר מן היום אשר צוה ה' והלאה:

All that [Adonoy] commanded. This teaches that if one admits to idolatry, it is as if he had denied the entire Torah, and all that the prophets prophesied, as it is said, “from the day that Hashem” commanded and onward.”

אם מעיני העדה נעשתה לשגגה. אִם מֵעֵינֵי הָעֵדָה נֶעֶשְׂתָה עֲבֵרָה זוֹ עַל יְדֵי שׁוֹגֵג — שֶׁשָּׁגוּ וְהוֹרוּ עַל אַחַת מִן הָעֲבוֹדוֹת שֶׁהִיא מֻתֶּרֶת לַעֲבֹד עֲ"זָ בְּכָךְ (שם ה'):

If, it was obscured from the eyes of the congregation, having been done in error. If, because of the seers of the community, this transgression was committed through error. [For example,] they erred, and ruled that one of the forms of service is permitted for idol worship.

לחטת. חָסֵר א', שֶׁאֵינוֹ כִשְׁאָר חַטָּאוֹת, שֶׁכָּל חַטָּאוֹת שֶׁבַּתּוֹרָה הַבָּאוֹת עִם עוֹלָה הַחַטָּאת קוֹדֶמֶת לָעוֹלָה, שֶׁנֶּא' (ויקרא ה'), "וְאֶת הַשֵּׁנִי יַעֲשֶׂה עֹלָה", וְזוֹ עוֹלָה קוֹדֶמֶת לְחַטָּאת (שם ט"ו):

לְחַטָּת, as a sin-offering. The ‘ א ’ is missing, because this is not like the other sin-offerings. All of the sin-offerings in the Torah which are brought with an olah-offering, the sin-offering precedes the olah, as it is said, “he shall make the second one an olah.” But with this, the olah precedes the sin-offering.

הביאו את קרבנם אשה לה'. זֶה הָאָמוּר בַּפָּרָשָׁה, הוּא פַר הָעוֹלָה שֶׁנֶּאֱמַר "אִשֶּׁה לַה'" (ספרי):

They have brought their offering as a fire-offering to Adonoy. This refers to that which is stated in our parshah, namely the ox as the olah-offering, as it is said, “a fire-offering to Adonoy.”

וחטאתם. זֶה הַשָּׂעִיר:

And their sin-offering. This refers to the goat.