The answer is: The priests

Lev 6:26 - The sin offering was holy and had to be eaten in a holy place.

The sin offering in Leviticus lays the groundwork for understanding the role of priests in ancient Israel. When we look at Leviticus 6:26, it reveals that only the priests could partake of this sacred meal, emphasizing their unique position as intermediaries between God and the people. This practice reflects the larger theme throughout the Hebrew Bible where meals, particularly those involving sacrifice, were not just about consumption but also about relationship – both with God and with each other.

Food had profound symbolic meaning in Israelite culture. The breaking of bread signified hospitality and kinship. By sharing in the sin offering, priests not only addressed the sin but also reaffirmed their role as spiritual leaders. Eating in a holy place reinforced the sanctity of the moment, aligning with a belief that the divine presence could be experienced in specific locations, like the tabernacle (and later, the temple).

Interestingly, this idea resonates with practices in various religions, where eating sacred food forms a communion with the divine—ever heard of the Last Supper? Just like the sin offering rituals, it highlights the importance of community and forgiveness through sharing what’s sacred.

Moreover, the design of both tabernacle and temple—with its dimensions and layout—serves to encourage this exclusivity for the priests but also, indirectly, fosters a yearning among the people to feel available intimacy with the divine. All this intertwines into Israel's understanding of holiness, community, and pardon.