וְאֶת־אֲשָׁמ֥וֹ יָבִ֖יא לַיהוָ֑ה אַ֣יִל תָּמִ֧ים מִן־הַצֹּ֛אן בְּעֶרְכְּךָ֥ לְאָשָׁ֖ם אֶל־הַכֹּהֵֽן׃
И он принесет свою кончину Господу, барану без изъянов из стада, согласно оценке твоей, за жертву вины священнику.
Rashi
ונעלם ממנו AND IT BE HID FROM HIM (he forgot that he had taken such an oath) and consequently he violated his oath. — All these cases come under the law of “a sacrifice of higher or lesser value” (according to pecuniary conditions), as is set forth here (vv. 6—13): but an oath which involves the false repudiation of a claim to money does not come under the law of this sacrifice but under that of a guilt-offering (v. 25).
English Explanation of Mishnah Zevachim
These are the[different types of] ashams: The asham for robbery; The asham or illegal use of holy property; The asham for a betrothed maidservant; A nazirite's asham; A leper's asham; And the suspended asham. There are six different types of ashams. I shall briefly explain each one and provide biblical reference: The asham for robbery: This is brought by one who swore that he had not stolen something, and then confessed to his crime. See Leviticus 5:25 and Mishnah Shevuot 5:1. The asham for illegal use of holy property: Someone who makes personal use of holy property, such as something that was dedicated to the Temple, must bring an asham to atone for his sin. See Leviticus 5:15. For a betrothed maidservant: This is brought by a man who sleeps with a maidservant betrothed to another man. See Leviticus 19:20-21. We will deal more extensively with this passage when we get to tractate Keritot 2:5. A nazirite's asham: Brought by a nazirite who had come into contact with a dead body. See Numbers 6:12. A leper's asham: Brought by the leper (one with some sort of skin affliction) when he has recovered from his disease. See Leviticus 14:12. And the suspended asham: This is brought by a person who is not sure if he transgressed a prohibition for which a hatat is usually brought. He would bring this asham and then if he found out later that he had sinned, he would have to bring a hatat. In that sense this asham “suspends” for the punishment is suspended until it is determined whether a transgression has been committed. See Leviticus 5:17-18.
Rashi
למעל מעל בה׳ [WHEN A MAN OR WOMAN SHALL DO ANY OF THE SINS AGAINST MAN,] TO ACT DECEITFULLY AGAINST THE LORD — Here, you see, Scripture writes down again the section dealing with a person who robs by violence from another, and swears falsely regarding it, — it is the same section that has already been stated in the Sedrah ויקרא (Lev 5:21), “[If a soul sin], and commits a trespass against the Lord, and deny unto his neighbour etc.” The reason why it is repeated here is because of two new points which are contained in it. The one is that it (Scripture) writes here, “and if they confess” which teaches that one is not liable to payment of the fifth (in addition to the capital; cf. Leviticus 5:24), nor to bring a guilt offering (cf. Leviticus 5:25) if he is convicted by the evidence of witnesses, but only when he himself confesses the matter (his guilt). The second new point is about something stolen from a proselyte (cf. Rashi on v. 8) — that it has to be handed over to the priests (cf. Sifrei Bamidbar 2).
Rashi
מלבד איל הכפרים BESIDES THE RAM OF EXPIATION which is mentioned in the Sedrah ויקרא (Leviticus 5:25), as being incumbent upon him to offer.