Bible Notes Online - Numbers 15 - ESV
Commentary

v2: "After you enter the land" God's promise remained true, however the fulfilment was delayed because of the people's disobedience, see also v18.

v3-12: The regular offerings were to be brought with grain offerings and drink offerings. Some would be given to the priests, as in Lev 7.11-18, and other offerings would be consumed, as in Lev 6.14-23.

v13-16: When a foreigner joined himself or herself to the Israelites, he would have to prepare the offerings in the same way. The foreigner who wanted to be joined to the Israelites had to become like them.

v17-21: Regular practice to be followed; giving the Lord the first fruits from the produce, as a sign of worship and gratitude.

v22-26: The offering for unintentional wrong. This is important, as we do much wrong that we do not mean to do. Since Christ is the fulfilment of all the offerings, He has paid the price for all our unintentional wrongs also.

v27-29: In a similar way, there was an offering for the individual who sinned unintentionally.

v30-31: Where one sins defiantly (deliberately, or presumptuously), the penalty was more severe. The Lord looks at the heart, and sees the intentions and motives. Our actions come from these intentions and motives. The offerings were not designed for such a person.

v32-36: The man found gathering wood on the Sabbath was put to death. His sin was deemed presumptuous, and he paid the consequences. This would also stand as a warning, so that others would understand that God meant what He said.

v38-40: Tassels on their garments; these were to remind the people of God's commandments, and to encourage them to obey. They were not to follow "the lusts of your own hearts and eyes". Many Jews still wear tasselled prayer shawls in obedience to this commeand.