פירוש על ויקרא 17:16

ונשא עונו THEN HE SHALL BEAR HIS INIQUITY — If he eats sacred food or enters the Sanctuary in this state of uncleanness he becomes liable to excision for this uncleanness just as for doing these things in any other state of uncleanness (Sifra, Acharei Mot, Chapter 12 14).

ונשא עונו. In accordance with the degree of spiritual contamination he has brought upon himself. There are different degrees of such spiritual contamination, of course, and the punishment will fit the seriousness of the transgression

ונשא עונו, if he either consumes sacred meat or sacred products in a state of ritual impurity, or if he enters the holy precincts in such a state.

If he eats holy food. Rashi is answering the question: It should have said “iniquity” [not “his iniquity”]? He answers: The word “his iniquity” implies the specific punishment for someone who enters the Sanctuary when he is impure, i.e., the punishment written regarding other [such] impurities, which is excision. Re’m. Alternatively, Rashi is answering the question: Why should he bear his iniquity for [merely] making himself impure?

ובשרו לא ירחץ ונשא עונו [BUT IF HE WASH THEM NOT], NOR LAVE HIS FLESH HE SHALL BEAR HIS INIQUITY — For the omission to lave his body before entering the Sanctuary or before eating sacred food he is liable to excision, but for the omission to wash his clothes he is liable to lashes only (Sifra, Acharei Mot, Chapter 12 13).

And for not washing his clothes [he is punished] with lashes. (Mahar”i) Rashi is answering the question: Why does it say “his body?” It should have said “If he does not wash his clothes and does not bathe in water” as it is written nearby (verse 15), “[He] shall wash his clothing and bathe in water.” He answers: The verse writes “his body” [to specify that] “He is punished with excision for not washing his body, etc.” Explanation: if he did not immerse, which is the [ritual] washing of the body, his punishment is excision if he eats holy food or enters the Sanctuary. But if he did not wash his clothes and threw them into the Sanctuary, or even if his clothes touched a corpse while he was wearing them and he entered the Sanctuary while the clothes were still touching the corpse, he is exempt from excision but liable for lashes.