הכפרה (atonement) is associated with the sacrifice that is brought, but הסליחה (forgiveness) is associated with the one who forgives. Nevertheless, in a place where forgiveness comes in passive voice and afterwards comes the word לו or לכם - ונסלח לו – it will always be through an atonement and an expense that precedes it.

Leviticus 4:26 says,ואת כל חלבו יקטיר המזבחה כחלב זבח השלמים וכפר עליו הכהן מחטאתו ונסלח לו(And all the fat thereof shall he make smoke upon the altar, as the fat of the sacrifice of peace-offerings; and the priest shall make atonement for him as concerning his sin, and he shall be forgiven). In this verse, the expense and atonement precedes the wordsונסלח לו*(and he shall be forgiven), in accordance with Rule 357⁶³⁹.*

footnotes: ⁶³⁹ Malbim, HaTorah v’HaMitzvah Vayikra 277.