We read in Parashat Behaalotecha of the formal consecration of the Leviyim as G-d's special servants who would work in the Mishkan. This process included the offering of sacrifices – specifically, one bull as an Ola (burnt-offering), and a second bull as a Hatat (sin-offering). Rav Levi Yitzhak of Berditchev (1740-1809), in his work Kedushat Levi, notes that pair of sacrifices are listed in two different sequences in this section. When the Torah first mentions the requirement to bring two bulls, it mentions first the Ola, followed by the Hatat (8:8). Later, however, in describing the procedure to be followed for the process of consecration, G-d commands Moshe to offer the Hatat and then the Ola (8:2). Rav Levi Yitzhak explains this discrepancy by citing an insight he heard from his father about the general topic of the sequence required when both an Ola and Hatat are offered. In general, the Hatat offering – which is brought for the purpose of earning atonement – is sacrificed before the Ola, which is sacrificed as a gift to earn Hashem's favor. Quite naturally, as the Gemara (Zebahim 7b) explains, the sinner must first achieve a pardon for his wrongdoing before he can then proceed to win the King's favor and affection. Therefore, the Hatat must be offered before the Ola. However, Rav Levi Yitzchak's father noted, we know that the Ola sacrifice does, in fact, achieve atonement – for sins of Mahashaba (improper thoughts). Although a person who is guilty of having bad intentions is not required to bring a sacrifice, he has the opportunity to achieve atonement through the offering of the optional Ola sacrifice. Seemingly, then, the Ola resembles the Hatat, in that it, too, serves to attain forgiveness, and we must therefore ask why the Hatat is offered before the Ola. Rav Yitzchak Levi's father answered based on the general rule that Hashem does not hold us accountable for our wrongful intentions unless they lead to action. One who harbored wrong intentions does not really need an Ola sacrifice for atonement, since he is not liable to punishment for his sinful thoughts. The exception to this rule is idol-worship. One who harbors thoughts of pagan beliefs is liable to punishment regardless of whether or not he acted upon those thoughts. And therefore, Rav Levi Yitzchak's father asserts, when a sin involving idolatry has been committed, the Ola sacrifice indeed precedes the Hatat, because one must first atone for the thoughts which led to the worship, and then for the worship itself. Returning to the sacrifices of the Leviyim, Rav Levi Yitzhak explains that these offerings were brought on behalf of the entire nation to atone for the grave sin of the golden calf. Fundamentally, as this sin was one of idol-worship, the Ola should have been offered first, before the Hatat, and for this reason, in the initial command, the Ola is mentioned first. However, Rav Levi Yitzhak writes, the truth is that Beneh Yisrael did not truly intend to betray G-d and worship the golden calf. They created a graven image not to replace Hashem, but rather as a means through which they mistakenly thought they could draw close to Hashem. While this was, indeed, a grievous sin, and one which resembled idol-worship, the people did not actually worship a foreign deity. Therefore, when these two sacrifices were actually offered, the Hatat was brought before the Ola, as is done in the case of sins other than idol worship.