To the sons of Merari 12 cities were assigned by lot, according to their families, from the tribe of Reuben, from the tribe of Gad and from the tribe of Zebulun.
They are to eat those things with which atonement was made, to consecrate and to sanctify them, but a layman is not to eat them, because they are holy.
He is to slaughter the bull before Adonai. Then Aaron’s sons, the kohanim, are to present the blood and splash it around on the altar that is at the entrance of the Tent of Meeting.
He is also to do with the bull just as he did with the bull of the sin offering—he must do the same with it. So the kohen should make atonement for them—and they will be forgiven.
So the kohen will make atonement for the entire community of Bnei-Yisrael, and they will be forgiven, for it was unintentional and they brought a fire offering and their sin offering to Adonai for their error.