Definition and Purpose
The Guilt Offering, also known as the Trespass Offering, is a specific type of sacrifice outlined in the Old Testament, primarily in the book of Leviticus. It is distinct from other offerings such as the Burnt Offering or the Sin Offering. The primary purpose of the Guilt Offering is to atone for unintentional sins that require restitution, particularly those involving the desecration of holy things or the violation of another person's rights.

Biblical References
The instructions for the Guilt Offering are detailed in Leviticus 5:14–6:7 and Leviticus 7:1-7. The offering is required when an individual commits a sin against the holy things of the LORD or against a neighbor, and it involves making restitution plus an additional fifth of the value.

Leviticus 5:15-16 states: "If someone acts unfaithfully and sins unintentionally against any of the LORD’s holy things, he must bring his guilt offering to the LORD: an unblemished ram from the flock, according to your valuation in silver shekels, based on the sanctuary shekel. He must make restitution for the sin he has committed against the holy thing, add a fifth of its value to it, and give it to the priest. Then the priest will make atonement on his behalf with the ram of the guilt offering, and he will be forgiven."

Components of the Guilt Offering
1. Animal Sacrifice: The offering typically involves the sacrifice of a ram without blemish. The choice of a ram signifies the seriousness of the offense and the need for a valuable sacrifice to atone for the sin.

2. Restitution: The individual must make restitution for the wrong committed. This involves repaying the value of what was taken or desecrated, plus an additional 20% (a fifth part).

3. Priestly Mediation: The priest plays a crucial role in the Guilt Offering. He is responsible for making atonement on behalf of the sinner, signifying the mediation between God and man.

Theological Significance
The Guilt Offering underscores the holiness of God and the seriousness of sin, even when committed unintentionally. It highlights the need for restitution and reconciliation, not only with God but also with fellow humans. The additional fifth part in restitution emphasizes the importance of going beyond mere compensation, reflecting a heart of repentance and a desire to restore relationships fully.

Typology and Fulfillment in Christ
In the New Testament, the concept of the Guilt Offering finds its ultimate fulfillment in Jesus Christ. He is seen as the perfect and final offering for sin, providing complete atonement and reconciliation. Isaiah 53:10 prophetically speaks of Christ as a guilt offering: "Yet it was the LORD’s will to crush Him and cause Him to suffer. And when His soul is made a guilt offering, He will see His offspring, He will prolong His days, and the good pleasure of the LORD will prosper in His hand."

Through Christ's sacrifice, believers are freed from the guilt of sin, and the need for continual offerings is abolished, as stated in Hebrews 10:10 : "And by that will, we have been sanctified through the sacrifice of the body of Jesus Christ once for all."

Practical Implications
The principles underlying the Guilt Offering remain relevant for Christians today. They remind believers of the importance of acknowledging sin, seeking forgiveness, and making amends where possible. The offering encourages a life of integrity, accountability, and reconciliation, reflecting the transformative power of Christ's atonement.