Numbers 15:22

If you should err and not fulfill. this refers to idol worship. which was categorized within all the commandments for which the community brings an ox, but Scripture here removes it from the category, to indicate that it requires an ox as a burnt-offering, and a goat as a sin-offering.

If you err, etc. Scripture speaks here of idol worship. But perhaps it refers to one of all the [other] commandments? The Torah therefore teaches, “all of these commandments” — a single commandment which is equivalent to all the commandments. Just as someone who transgresses all the commandments casts off the yoke, breaks the covenant, and brazenly defies [the Torah], so with [someone who transgresses] this commandment, he casts off the yoke, breaks the covenant, and brazenly defies [the Torah]. Which is this? Idol worship.

Which Adonoy said to Moshe. “I am . . .,” and “you must not have . . .” we heard from the mouth of the Omnipotent, as it is written, “Hashem” spoke once, but I heard two.”

And should you have erred, and not performed some one of all these commandments which the Lord hath spoken with Mosheh;

AND WHEN YE SHALL ERR, AND NOT OBSERVE ALL THESE COMMANDMENTS. This section is obscure in meaning, and the commentators of the plain meaning of Scripture have mistakenly explained it as referring to an offering which must be brought by one who has unwittingly failed to observe what G-d has commanded him to do. But these words are words of wind! For if so, there would be an obligation to bring an offering for any of the positive commandments of the Torah, if a person did not fulfill them all and unwittingly [neglected to do] any one of them, and there would [also] be the punishment of excision for anyone who does not fulfill them all, that is, who neglected knowingly to do [any] one of them, since Scripture states, even all that the Eternal hath commanded him unto you! Moreover, He stated here, And it shall be if it be ‘done’ in error by the congregation, [clearly indicating] that the error consists of a [positive] act which they did, and not of sitting back and failing to act! Similarly, But the soul that ‘doeth’ ought with a high hand [which also indicates that the sin consisted of doing something which the Torah prohibited]. But the meaning [of the verse before us] is: “When ye shall err and not observe what G-d has commanded [you to do], but you do the opposite.” Or it [may be that the verse] is stating that [if] “ye shall err and not observe His commandments, namely those things that He has commanded you not to do,” since matters prohibited by a negative commandment are also called “commandments,” just as He said, If any one shall sin through error against any of ‘the commandments’ of the Eternal concerning things which ought not to be done. Now this offering [mentioned here] which the congregation has to bring when sinning in error is different from the offering mentioned in the section of Vayikra, for there He commanded [the congregation] to bring a bullock for a sin-offering,, Verse 14. and here He commanded them to bring a bullock for a burnt-offering and a he-goat for a sin-offering. Therefore our Rabbis had to say that this offering [mentioned here] applies only to worshipping idols in error [and hence has a stricter form of atonement].
The language of the verses [here] without being taken out of its simple meaning and implication is [to be understood as if] He were saying: “And when ye shall err in all the commandments, and …

וכי תשגו, by mistakenly committing an act considered forbidden under the rules of idolatry. What is written here also applies to inadvertent sins of a different nature which carry the karet penalty if committed deliberately.

וכי תשגו, this verse has already been explained by Sifri as speaking of inadvertent commission of the sin of idolatry. Seeing that eventual exile had already been decreed for the descendants of this generation, it would be practically impossible for the exiled Jews not to become guilty of such acts in their host countries from time to time even if they did not intend thereby to violate Torah laws. They would become guilty of such acts even after their return to their homeland, having acquired idolatrous habits while under duress in exile.

ולא תעשו את כל המצות האלה אשר דבר ה' אל משה. Seeing that you had inadvertently become guilty of idolatrous acts even if you would meticulously observe all the other commandments in the Torah this would not count for much as the commandments not to become guilty of any kind of idolatry had preceded all the other commandments, and by being guilty of that sin you had broken the covenant. Our sages (in Sifri 111) have stated flatly that anyone acknowledging that any idolatrous cult is of substance, is useful, is considered as having denied the validity of the entire Torah.