Beginning with the top leaders, God gives an opportunity to receive forgiveness (Lev 4). There seems to be nothing – done by anyone – that would catch God by surprise. Any sin by anyone could be presented to God and forgiveness would be granted.
What a merciful God! He graciously put up with such a “stiff-necked” people (Exo 32:9). Although they were prone to fall away from the ways of God, he continued to be merciful. There was never a lack of opportunity for receiving forgiveness.
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For God, it's mercy first

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