ושמעה קול אלה, “by having heard an oath demanding him to testify, and having ignored it;” all the other paragraphs distinguish between inadvertently committed sins and those committed deliberately except the one involving an oath, known as שבועת בטוי, “a futile oath,” which is automatically considered as the one who uttered it doing so while aware of its implications. Solomon confirmed this in Kohelet 5,5 when he said: אל תתן את פיך לחטיא את בשרך ואל תאמר לפני המלאך כי שגגה היא, למה יקצוף האלוקים על קולך וחבל את מעשה ידיך, “do not let your mouth bring you in disfavour; and do not plead before the messenger (angel) that it was only an error; but fear the Lord else He may be angered by your talk and destroy your possessions.” When G–d will sit in judgment of all of His creatures, He will place such people next to the sorcerers and adulterers, as we know from the prophet Malachi (Malachi 3,5) והייתי עד ממהר במשפים ובמנאפים ובנשבעים (בשמי) לשקר, “I will act as relentless accuser against those that have no fear of Me, who practice sorcery, commit adultery and who swear falsely (using My name).”

ואם לא תגיע ידו די שה, “if he is unable to afford the price of a lamb, etc.” seeing that people guilty of entering sacred grounds in a state of ritual impurity or swearing a futile oath, do not derive any benefit from committing that sin, the Torah made allowances for them if they found offering a lamb as sin offering a financial hardship, and offered two alternatives depending on their financial status. No such relief is granted to people who inadvertently ate forbidden fat, blood, or who ate on the day of Atonement, (thinking it was on a different date), or people performing forbidden activities on the Sabbath for their personal benefit. Anyone who had derived personal benefit by making use of sanctified animals or vessels has committed two sins simultaneously, and is also not qualified to avail himself of what is written in this verse. He is viewed as if had tried to steal from G–d. All these people have to pay for the value of the animal offered by the priest on their behalf.

'אשם אשם לה, “he is most certainly guilty in the eyes of the Lord.” According to Rashi, the apparent repetition of the word אשם, [although the first one is a noun whereas the second one is a verb Ed.] is meant to add that also in the case of someone who had had sexual relations with a Canaanite slave whose process of being freed had not yet been completed, must offer a two year old animal [as opposed to a one year old one which is much cheaper. Ed. Whenever the Torah uses the word איל, “ram,” without adding the age of said animal, it refers to a two year old ram. (Torat Kohanim)