Комментарий к Вайикра 5:21

ונפש כי תחטא IF A SOUL SIN [AND COMMIT FAITHLESSNESS AGAINST THE LORD] — R. Akiba said, What is the force of ‎‎‎מעל בה׳‎‎ ומעלה here, where it does not speak of betraying “holy things of the Lord” as in v. 15, but of betraying one’s neighbour? Because whoever lends or borrows money or does business with another, does it as a rule only in the presence of witnesses or by a document, therefore when he repudiates the matter, he repudiates the witnesses or the document; but he who deposits something with his neighbour does not wish any living soul to know about it except the Third Being (God) who is between them; therefore when he repudiates the deposit, he is repudiating the Third Being who is between them (Sifra, Vayikra Dibbura d'Chovah, Chapter 22 4).

נפש כי תחטא, ומעלה מעל בשם, If someone sin and commit a trespass against the Lord, etc. Why did the Torah have to write the words כי תחטא here? It cannot mean that the sin referred to is a denial of the sin by the sinner seeing that the Torah already wrote וכחש בעמיתו, that the sinner denied having committed the trespass, i.e. having exploited his labourer by failing to pay him. Besides, why does the Torah in this instance describe the sinner as מעל בשם, "having committed a trespass against the Lord," words which have not appeared in any of the previous examples of sins committed? Why did the Torah have to add the word בעמיתו when writing וכחש בעמיתו? The meaning of the word is not clear.

וכחש בעמיתו, a guilt offering concerning robbery, mentioned in this portion.