Midrash su Levitico 5:17

1) (Vayikra 5:17): ("And if a soul sin and do one of all the mitzvoth of the L–rd which may not be done, and he not know, and he be guilty, then he shall bear his sin.") "And if" is in addition to the preceding subject, teaching that a doubt of having been guilty of meilah is subject to a suspended guilt-offering (as when one is in doubt as to whether he had eaten consecrated or non-consecrated meat.) These are the words of R. Akiva. R. Tarfon said to him: Why should he bring two guilt-offerings, (this one, and the regulation one if he discovers that he has committed meilah)? Let him, rather, bring meilah (the principal of the loss by meilah) and its fifth, (for if not, he will not be able to bring the regulation guilt-offering), and then let him bring a guilt-offering for two selaim (the lowest possible amount) and say: If I have, indeed, committed meilah, this is my meilah (payment) and this is my guilt-offering, and if I have possibly committed meilah, the money is a gift (to the sanctuary), and the guilt-offering is in suspension (to protect me from afflictions, until it becomes known to me that I have committed meilah); for of the kind that he brings for knowledge (of having committed meilah), he brings for doubt (of having done so).

2) R. Akiva said to him: Your words stand to reason for a minimal meilah; but if one suspects that he may have committed a meilah of one hundred maneh, is it not better for him that he bring a guilt-offering for two selaim and not bring a "meilah in doubt" for one hundred maneh? R. Akiva concedes, then, to R. Tarfon in the instance of a minimal meilah.

3) "and he do one of all the mitzvoth": to be liable (for a suspended guilt-offering for each one.) So that if there came before him a doubt (i.e., a possibility of having transgressed) in respect to forbidden fats, blood, nothar (Vayikra 7:17), and pigul (Vayikra 7:18) in one span of forgetfulness, he is liable for each one. If forbidden fats and permitted fats came before him and he ate one of them and he did not know which he ate; if his wife and his sister were in the house, and he lay with one of them and did not know with which one; Sabbath or weekday — If he performed labor on one of them at twilight, and did not know on which day — Whence is it derived that he brings a suspended guilt-offering? From: "And if a soul sin and do one of all the mitzvoth of the L–rd which may not be done, and he not know, and he be guilty, then he shall bear his sin."