Midrasch zu Wajikra 5:15

1) (Vayikra 5:15) ("A soul, if it profanes, and sins unwittingly of the sanctified things of the L–rd, then he shall bring his guilt-offering to the L–rd"): "a soul": to include the anointed (high-) priest as subject to profanation (me'ilah). (For I would think: It is written (Shemoth 30:33): "If a man compounds its (the anointing oil's) like and places of it upon a stranger," but not upon the anointed priest, who is no stranger to it, (it is, therefore, written, to negate this, "a soul," i.e., any soul). "if it profanes (timol ma'al). "Meilah" is a change (from the sacred to the profane), viz. (Chronicles 5:25): "And they profaned (vayimalu) the G d of their fathers, and went astray after the ba'alim," and (Bamidbar 5:12): "A man, if his wife goes astray and profanes him."

1) (Vayikra 5:15): "of the sanctified things of the L–rd" — which are designated for the L–rd, to exclude lower-order sanctities, which are not "for the L–rd" (but are the property of the owners, for which reason they are not subject to meilah, neither in the flesh nor in the devoted portions, before the sprinkling of the blood.) This tells me (as being subject to meilah) only of bullocks that are burnt (on the altar) and kids that are burnt, which are entirely "for the L–rd." Whence do I derive (for inclusion) a burnt-offering, whose skin is a gift to the Cohein; holy of holies, their flesh and their devoted portions, before the sprinkling of the blood; their devoted portions after the sprinkling of the blood; and lower-order offerings after the sprinkling of the blood? From "the sanctified things of the L–rd," which is inclusive (in connotation).

2) "if he profanes and he sins unwittingly in the sanctified things of the L–rd": I might think that (even) if he derived benefit (from the object), but did not damage it, or if he damaged it but did not derive benefit from it, or it were attached to the ground, or it involved a messenger that did not perform his embassy — (I might think that even then he were liable); it is, therefore, written (here) "and he sins," and it is written "sin" in respect to terumah (Bamidbar 22:9).