Why were male goats sacrificed for some sins, females for others?
It’s unclear why. Some think a sinner of higher status required a sacrifice of greater value. A high priest’s sin, for example, would have had more serious repercussions than an individual’s. If so, then male goats were considered more valuable, though this does not always seem to be the case. Others, however, think the distinction was due to the public nature of the sin. Since priests and leaders were more visible, sacrifices for their sins were treated like public sin offerings.
