"And the second he shall offer as a burnt-offering according to the ordinance" (Leviticus 5:10). Rava said: the burnt-offering is a gift. How so? If there is no repentance, then "the sacrifice of the wicked is an abomination to the LORD" (Proverbs 15:8); and if there is repentance, [why is the burnt-offering needed]? For we have learned: if one transgressed a positive commandment and repented, he does not move from there until he is forgiven. Rather, learn from this that it is a gift. And it was likewise taught: Rabbi Shimon said: Why does the sin-offering come before the burnt-offering? It is like a defense attorney who enters to appease; once the attorney has appeased, the gift enters after him.
The Burnt-Offering Comes Like a Gift After the Pardon
Yalkut Shimoni on Torah 474:6
(ויקרא ה י) וְאֶת הַשֵּׁנִי יַעֲשֶׂה עֹלָה כַּמִּשְׁפָּט, אָמַר רָבָא, עוֹלָה דּוֹרוֹן הוּא. הֵיכִי דָמֵי, אִי דְּלֵיכָּא תְּשׁוּבָה (משלי טו, ח) "זֶבַח רְשָׁעִים תּוֹעֲבַת ה", וְאִי דְּאִיכָּא תְּשׁוּבָה [לָמָּה לִי עוֹלָה], וְהָא תְּנַן עָבַר עַל מִצְוַת עֲשֵׂה וְשָׁב לֹא זָז מִשָּׁם עַד שֶׁמּוֹחֲלִין לוֹ, אֶלָּא שְׁמַע מִינַהּ דּוֹרוֹן הוּא. וְתַנְיָא נַמִּי הָכִי אָמַר רַבִּי שִׁמְעוֹן, לָמָּה חַטָּאת בָּאָה לִפְנֵי עוֹלָה, לִפְרַקְלִיט שֶׁנִּכְנָס לְרַצּוֹת, רִצָּה פְּרַקְלִיט נִכְנָס דּוֹרוֹן אַחֲרָיו.