레위기 4:22 미슈나 참조: Mishnah Horayot

[The court] is not obligated [to bring an offering] for [an errant ruling relating to] the hearing of the voice [of adjuration]; for an oath made by an expression, or for impurity relating to the Temple and its holy things. And the ruler is similarly [exempt]; these are the words of Rabbi Yose Hagalili. Rabbi Akiva says; the ruler is liable in the case of all these except that of hearing of the voice [of adjuration], because the king may neither judge nor be judged, neither may he testify nor may others testify against him.

For all the commandments in the Torah, the penalty for which, if committed intentionally, is kareth and, if committed unwittingly, a sin offering, the individual brings as an offering a lamb or a goat, the ruler brings a goat, and the anointed priest and the court bring a bull. In the case of idolatry, the individual and the ruler and the anointed priest bring a goat while the court bring a bull and a goat: the bull for a burnt offering and the goat for a sin offering.

If they transgressed before they were appointed, and afterwards they were appointed, they are regarded as regular people. Rabbi Shimon said: if their sin came to their knowledge before they were appointed they are liable, but if after they were appointed they are exempt. Who is meant by a ruler? A king; for it says, “Any of all the commandments of the Lord his God” (Leviticus 4:22), a ruler (king) who has none above him save the Lord his God.