The verb אשם (guilt) indicates the punishment that comes as a result of the sin. And it sometimes comes on the punishment itself and sometimes comes on the sin in the sense that one recognizes that he is obligated a punishment.

And thus, it will only come on five things - robbery, illegal use of holy property, abuse of a betrothed maidservant, religious asceticism, and leprosy – as Nachmanides clarifies the reason for this. And when it uses the noun אשם for an adjustable guilt offering twice – this comes to imply that its law is like that of a guilt offering.