Rabbi Acha tells us that when Elohim is mentioned it always means the minister appointed over them, as in the title verse. The question arises of who is being sinned against in "for I also withheld you from sinning against me." Rabbi Shimon offers the explanation that a people's minister above is removed from power as a result of the sins they committed below. The sins of men always cause a defect above, namely, that they end the rule of their minister above. For this reason an offering must be brought.