Why does the Torah write "Nefesh" in connection with the Korban Chatas?
Ramban #1 and Moshav Zekenim #1: Because the Chatas atones for a sin that is performed be'Shogeg, which is a matter of Machshavah, which in turn, is a function of the Nefesh.
Ramban #2 and MosZekenim #2: Because every sin creates a blemish in a person's Nefesh, preventing it from coming before Hashem until it has been atoned for by means of a Korban Chatas.
Ramban #3 (citing the Sifra): It comes to include Geirim and Avadim in the Din of Korban Chatas.
Moshav Zekenim 1 #3 (citing Vayikra Rabah): Because Hashem judges primarily the Neshamah for sinning, since it comes from a place of Taharah, and sins and does not remember its source, 2 whereas the body comes from a place of Tum'ah; and is not punished so harshly. 3
In similar fashion, the Da'as Zekenim explains that, in future, Hashem will judge the body and the Neshamah together.
Moshav Zekenim (Ibid.): Similarly, the Navi writes 'Nefesh ha'Chota'as Hi Tamus'. It can be compared to a nobleman and a villager who sinned. The king is more stringent on the nobleman, because he knows royal etiquette.
Moshav Zekenim (Ibid): By Meizid, on the other hand, both are punished together. This can be compared to a blind man and a lame man who were told to guard a field, and they ate the fruits ? Moshav Zekenim (in Pasuk 26).
What does "mi'Kol Mitzvos Hashem" (in connection with a Korban Chatas) incorporate?
Rashi: It incorporates La'avin 1 that are subject to Kareis and that one transgresses be'Shogeg. 2
Sifra: It precludes someone who transgresses an edict of the king or of Beis-Din.
The Gemara in Yevamos, 9a learns this from a Gezeirah Shavah "Alehah" "Alehah" from Achos Ishah in Acharei-Mos, Vayikra, 18:18. See Oznayim la'Torah, who elaborates.
What are "Achas" and "Heinah" referring to?
Shabbos, 70a: "Achas" refers to the Avos of Shabbos and "Heinah", to the Toldos. 1
See Torah Temimah, note 2, who elaborates.
What are the 'Memin' in "me'Achas and in me'Heinah" coming to teach us?
Rashi and Rashbam (citing Shabbos, 103b): "me'Achas? teaches us that someone who transgresses a partial Aveirah - he writes on Shabbos part of a word 1 - 'Shem' from Shimon, 'No'ach' from Nachor' or 'Dan' from Daniel, is Chayav to bring a Korban.
Shabbos, 70a: To Darshen as if the Torah had written 'Ve?asah me'Achas, Ve?asah me'Heinah 2 - Sometimes someone who performs many Melachos be'Shogeg is Chayav only one Chatas - by Shig'gas Shabbos and Zadon Melachos (where he is Chayav for Shabbos), whereas sometimes he is Chayav for each transgression - by Zadon Shabbos and Shig'gas Melachos (where he is Chayav for the Melachos).
Why does the Torah add "asher Lo Se'asenah"?
Why does the Torah not mention "Isheh la'Hashem" or "Re'ach Nicho'ach" in connection with the Parim ha'Nisrafin (of the Kohen Gadol and of the Tzibur)?
Ramban: Because even though the Emurim are burned on the Mizbe'ach, the body of the Par is burned outside the camp.
What is the reason for the Korban Chatas?
Ramban: Refer to 4:2:1:2.
Rosh (in 1:3) and Da'as Zekenim (in 2:13): Hashem creates the cure before our wounds. When a person sins, and offers a Korban and atones, and knows that he is clean from his sin, he is careful not to dirty himself again. If not, once a person sins and repeats it, he considers it like Heter. One who wears dirty clothes does not guard them from mud. "B'Chol Es Yihyu Vegadecha Levanim" (Koheles 9:8). 'Hashem wanted Lezachos (to cleanse) Yisrael, therefore He gave to them much Torah and Mitzvos', to engage in them and not get dirty.
Sha'arei Teshuvah (in 4:2): An Aveirah for which there is Kares b'Mezid, since it is so severe, even b'Shogeg and after Teshuvah, Kaparah is not complete without a Korban.