The document recounts the sin of Achan, who, despite being an Israelite, took items devoted to God from the city of Jericho, which resulted in God's anger against the entire nation. His individual transgression is imputed to all of Israel, leading to collective consequences such as defeat in battle and a call for communal accountability. The narrative emphasizes the significance of individual actions within a community and the resulting moral obligations of its members to uphold divine commands.