וְאֵ֣ת אֲשֶׁר֩ חָטָ֨א מִן־הַקֹּ֜דֶשׁ יְשַׁלֵּ֗ם וְאֶת־חֲמִֽישִׁתוֹ֙ יוֹסֵ֣ף עָלָ֔יו וְנָתַ֥ן אֹת֖וֹ לַכֹּהֵ֑ן וְהַכֹּהֵ֗ן יְכַפֵּ֥ר עָלָ֛יו בְּאֵ֥יל הָאָשָׁ֖ם וְנִסְלַ֥ח לֽוֹ׃ (פ)
성물에 대한 범과를 갚되 그것에 오분 일을 더하여 제사장에게 줄 것이요 제사장은 그 속건제의 수양으로 그를 위하여 속한즉 그가 사함을 얻으리라
Rashi
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).
Rashbam
ונתן אותו לכהן, the ram of this אשם he has to give to the priest to atone for him by means of this animal
Siftei Chakhamim
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).