LEV37 Bring an offering of greater or lesser value. For certain transgressions, the object that is brought on the Altar as an offering depends upon the financial status of the one who needs atonement. The transgressions are: 1) entering the Beis HaMikdash or eating kodshim when one is spiritually impure; 2) falsely swearing the type of oath that is called “shavuas bitui” (see Leviticus 19:12); or 3) falsely swearing that one does not know testimony that could help a litigant in court. The act of bringing an offering makes a person realize that he acted improperly and must ask for forgiveness from Hashem. The sinner must also resolve to be more careful in the future. Regarding certain transgressions, because they are relatively common, Hashem is lenient and requires a less costly offering if the sinner is poor. Why for these sins in particular is there a leniency whereby the type of atonement depends upon the sinner’s financial status? The leniency exists regarding false oaths because false oaths are made by mere speech. Compared to the amount of effort required to sin with one's body, much less effort is required to sin with one's mouth. The leniency exists for someone who enters the Beis HaMikdash when spiritually impure because maintaining such purity is very difficult. To stay spiritually pure we must distance ourselves from ever-present sources of impurity. Often a person will come in contact with such impurity and it will not occur to him until after he has entered the Beis HaMikdash or has eaten kodshim while spiritually impure. Owing to the frequency of these transgressions, atonement is made easier for those who are poor. As said, false oaths are made with little effort, by means of mere words, and therefore, Hashem provides a leniency regarding atonement. Regarding false oaths about testimony, the same rationale applies, but here, there is an additional leniency. As a rule, when a sin is intentional, atonement for it cannot be attained through an offering, but a false oath about testimony is an exception to this rule, because here, the potential for transgression is particularly great. Almost always, some sort of litigation is before the courts and people who possess relevant information could serve as witnesses, but their hearts cause them to avoid their responsibility. They swear falsely, saying that they do not possess relevant information, knowing that afterwards they can claim that although they had such knowledge they forgot that they had it. They also rationalize this false oath by saying to themselves that in court they might not testify accurately. Additionally, this transgression is frequent because there are many people who do not appreciate that withholding testimony or giving false testimony is a very serious matter. Through this transgression they can cause their fellow Jew to be oppressed and to suffer serious financial loss, but it does not faze them, for they rationalize that they are not physically stealing or extorting from anyone. Since these transgressions are taken lightly and are relatively frequent, Hashem shows mercy and allows atonement for them by means of an offering, even when the transgression is intentional.