Leviticus 5:15

כי תמעל מעל — The term מעל everywhere in Scripture denotes “changing”. Similarly it stales, (I Chronicles 5:25) “And they committed a מעל against the God of their fathers; for they went a whoring after the gods of the people of the land” (i. e. they exchanged Him for their gods). And similarly it states of the faithless wife, (Numbers 5:12) “[If any man’s wife go aside] and commit a מעל in respect to him” (i. e. she changes her relationship to him for one to another man) (Sifra, Vayikra Dibbura d'Chovah, Section 11 1; Meilah 18a). ‎'‎‎וחטאה כשגגה מקדשי ה‎‎ AND SIN IN ERROR, CONCERNING THE HOLY THINGS OF THE LORD — i. e. that one has derived some benefit from (made use of) a holy thing. And where is this prohibited, that Scripture should describe it here as sin? But the expression חטא is mentioned here and חטא is mentioned further on in the case of misuse of תרומה (Leviticus 22:9): “[They — the priests — shall therefore keep my charge] not to eat תרומה when they are in a state of uncleanness: (see Rashi thereon), lest they bear sin (חטא) for it”. How is it there? Scripture forbids it! (See Rashi on Leviticus 22:10). So here, too, by the term וחטאה it forbids it. (The translation is therefore: If a person commit a מעל, whereby it would be sinning even though it be in error). But if you should argue that the analogy may be put thus: How is it there? Scripture imposes the prohibition only upon one who would eat Terumah, so, too, here it imposes a prohibition only upon one who would eat of sacred things (‎וחטאה … ‎'מקדשי ה‎)! But Scripture uses here the double expression: תמעל מעל, and thereby it enlarges the scope of the prohibition to include a benefit (הנאה) of any description (Sifra, Vayikra Dibbura d'Chovah, Section 11 2; Meilah 18b). מקדשי ה׳ CONCERNING THE HOLY THINGS OF THE LORD — i.e. those which are specially assigned to the Lord; therefore sacrifices holy in a minor degree are excluded from this law (Sifra, Vayikra Dibbura d'Chovah, Chapter 20 1). איל is an expression for “strong”, “mighty”, as in (Ezekiel 17:13) “he hath also taken the mighty of (אילי) the land”.Here, too, איל means a ram which has grown strong, i. e. one two years old (Sifra, Vayikra Dibbura d'Chovah, Chapter 20 6; cf. Rashi on Genesis 31:38). בערכך כסף שקלים WITH THE VALUATION IN SHEKELS OF SILVER — This (the plural שקלים) implies that it must have the value of at least two shekels (cf. Keritot 10b).

נֶ֚פֶשׁ כִּֽי־תִמְעֹ֣ל מַ֔עַל וְחָֽטְאָה֙ בִּשְׁגָגָ֔ה מִקׇּדְשֵׁ֖י יְהֹוָ֑ה וְהֵבִיא֩ אֶת־אֲשָׁמ֨וֹ לַֽיהֹוָ֜ה אַ֧יִל תָּמִ֣ים מִן־הַצֹּ֗אן בְּעֶרְכְּךָ֛ כֶּֽסֶף־שְׁקָלִ֥ים בְּשֶֽׁקֶל־הַקֹּ֖דֶשׁ לְאָשָֽׁם׃

If a person commit a trespass, and sin through ignorance, in the holy things of the Lord; then he shall bring for his guilt to the Lord a ram without blemish out of the flocks, by value (two) silver shekels, after the shekel of the sanctuary, for a guilt offering.