The priest is to offer one for a sin offering and the other for a burnt offering, and make atonement for him because he sinned in regard to the dead person, thus he is to make his head holy that same day; Bible see other translations

“the dead person.” The Hebrew just has “the nephesh,” that is, the “soul” or the “person,” but the context makes it clear it was the dead person. In Hebrew just as in English, a dead “person” is still referred to as a “person” even after they are dead. They will be raised from the dead and judged at one of the resurrections.

Commentary for: Numbers 6:11