Midrash 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.
Sifra
8) Then I might say: Why (is there liability in) the case of the others? For (they treat of things that) do not damage (others) — as opposed to things that do damage, such as: one man's wounding another, a possession against a possession (e.g., one ox against anther), a man against a possession, a possession against a man. It is, therefore, written (to include liability in such instances) (Vayikra 5:22): "(and he swears falsely) in one of all these things that a man does to sin in them."
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