Leviticus 5:14

“And the Lord spake unto Moses, etc.] Out of the tabernacle of the congregation, (<030101>Leviticus 1:1) he continued to speak to him: saying, as follows.”

“(This comment exends through Leviticus 6:7). The trespass-offerings as they are described in this section and in Leviticus 7:1-7, are clearly distinguished from the ordinary sin-offerings in these particulars: (1) They were offered on account of offences which involved an injury to some person (it might be the Lord Himself) in respect to property. See Leviticus 5:16; Leviticus 6:4-5. (2) they were always accompanied by a pecuniary fine equal to the value of the injury done, with the addition of one-fifth. Compare Numbers 5:5-8. (3) the treatment of the blood was more simple. Compare Leviticus 4:5. (4) the victim was a ram, instead of a female sheep or goat. (5) there was no such graduation…”

“5:14–6:7 The guilt offering (Hebrew ’asham, “guilt”) dealt with property loss and damages, whether sacred (5:14-16) or secular (6:1-7). It involved restitution as well as compensation for the loss (5:16; 6:5). It could be called a “penalty offering,” because the ram was a penalty, or perhaps a “restitution offering,” because of the need to make restitution for the loss before the ram was offered. In the guilt offering (5:14–6:7), the loss involved was not only a failure in God’s sight, as with the sin offering, but also a loss of property to another person or to the sanctuary. Cp. Matt 5:23-24.”

“(Ch. 5:14-6:7) (Note: In the original the division of verses in the Hebrew text is followed; but we have thought it better to keep to the arrangement adopted in our English version. - Tr.) The Trespass-Offerings. - These were presented for special sins, by which a person had contracted guilt, and therefore they are not included in the general festal sacrifices. Three kinds of offences are mentioned in this section as requiring trespass-offerings. The first is, "if a soul commit a breach of trust, and sin in going wrong in the holy gifts of Jehovah." מעל, lit., to cover, hence מעיל the cloak, over-coat, signifies to act secretly, unfaithfully, especially against Jehovah, either by falling…”