Commentary for Leviticus 5:26
וְכִפֶּ֨ר עָלָ֧יו הַכֹּהֵ֛ן לִפְנֵ֥י יְהוָ֖ה וְנִסְלַ֣ח ל֑וֹ עַל־אַחַ֛ת מִכֹּ֥ל אֲשֶֽׁר־יַעֲשֶׂ֖ה לְאַשְׁמָ֥ה בָֽהּ׃ (פ)
And the priest shall make atonement for him before the LORD, and he shall be forgiven, concerning whatsoever he doeth so as to be guilty thereby.
Chizkuni
לאשמה בה, “to become guilty thereby.” The only exception to this rule is if the sinfully acquired property is less than the lowest valued coin, called prutah (Compare Torah sh’leymah on this item 236 on our verse).
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