The Levitical Code speaks here to the sacrifices unto God, and the conditions whereby they may be acceptable to God. They must be given with a willing heart, they must be offerings of perfect animals, with no defects. The animal cannot be blind, broken, or maimed, have skin diseases, uneven limbs, bruised, crushed, torn or cut, etc.
With this in mind, the offering for sin or to establish fellowship with God had to be perfect. One may look at that requirement and say that today, we cannot reach the level of perfection required to be acceptable to God. That is why the sacrifice of Jesus Christ is such an awesome gift. He was the perfect offering for our sins and to establish our fellowship with God. Without Him we are lost. With Him we are redeemed and whole.