Leviticus 7:5

אשם הוא IT IS A GUILT OFFERING — it remains (הוא) a guilt offering until its appelation is removed from it. This teaches regarding a guilt-offering the owner of which has died, or the owner of which has been atoned for by another sacrifice, (e.g. if that originally destined for that purpose was lost and afterwards found), — that although its value (i. e. the animal bought from the proceeds of its sale) is destined to become a burnt-offering for the unemployed altar (lit., for the altar's summer time when there were not sufficient obligatory sacrifices for the altar), yet if one slaughtered it without a special designation) before it was condemned to pasture) it is not fit to become a burnt offering. — Scripture does not, by these words, intend to intimate concerning a guilt-offering that it becomes invalid if slaughtered not as such (but as some sacrifice other than a guilt offering — שלא לשמו) i. e., in the same sense as they (the Rabbis) explained the word הוא that is stated of a חטאת (Leviticus 4:24; cf. Rashi thereon), because in the case of אשם the limiting words אשם הוא are used only after mention of the burning of the fat pieces (not as in the case of חטאת, where חטאת הוא is stated after the command of slaughtering) and could therefore at most be taken as limitating the act of הקטרה in the sense that if this has been done שלא לשמה the sacrifice is invalid; this, however, is not a fact because הקטרה is not essential, and it itself (the אשם), even though the fat pieces have not been burnt at all, is nevertheless valid (Zevachim 5b; Menachot 4a).

וְהִקְטִ֨יר אֹתָ֤ם הַכֹּהֵן֙ הַמִּזְבֵּ֔חָה אִשֶּׁ֖ה לַיהֹוָ֑ה אָשָׁ֖ם הֽוּא׃

and the priest shall burn them upon the altar for an offering made by fire to the Lord: it is a guilt offering.