פירוש על ויקרא 5:16

הקדש ישלם‎ מן ‎חטא‎‎ אשר‎ ואת‎ AND FOR THAT WHEREIN HE HATH SINNED IN THE HOLY THING HE SHALL PAY both the principal and the additional fifth to the Temple treasury (cf. Keritot 26b).

ונתן אותו לכהן, the ram of this אשם he has to give to the priest to atone for him by means of this animal

The principal and the fifth. Rashi informs us that the meaning of, “את אשר חטא (that which he sinned)” is the principal, as if it says: “The principal upon which he sinned he shall pay,” and not “the sin that he sinned,” as the apparent meaning of Scripture, for the concept of payment does not pertain to sin, and certainly that [it is not something that] he would give to the kohein (Re”m). We find in regard to terumah that he pays the principal to the owners and the fifth to any kohein he wishes, therefore, Rashi needed to explain that he gives the principal and the fifth to the kohein (Nachalas Yaakov).