וְהֵבִ֣יא אֶת־אֲשָׁמ֣וֹ לַיהוָ֡ה עַ֣ל חַטָּאתוֹ֩ אֲשֶׁ֨ר חָטָ֜א נְקֵבָ֨ה מִן־הַצֹּ֥אן כִּשְׂבָּ֛ה אֽוֹ־שְׂעִירַ֥ת עִזִּ֖ים לְחַטָּ֑את וְכִפֶּ֥ר עָלָ֛יו הַכֹּהֵ֖ן מֵחַטָּאתֽוֹ׃
Il offrira pour son délit au Seigneur, à cause du péché qu’il a commis, une femelle du menu bétail, brebis ou chèvre, comme expiatoire; et le pontife lui procurera l’expiation de son péché.
Chagigah
Rava said, But what is the difficulty? Perhaps misappropriation is different, for "sin"/"sin" is derived from Terumah tithing. Just like there, the messenger is is like the person himself [who sent him, in that as long as the person sending is the owner and allowed to separate terumah tithes, so can his messenger], so too here [for misappropriation], a messenger is like the person himself [who sent him]. [Thus, our Mishna isn't needed to teach this non-innovative teaching.]