בערכך לאשם. בָּעֵרֶךְ הָאָמוּר לְמַעְלָה: לאשם בערכך [HE SHALL BRING A RAM …] ACCORDING TO THE VALUATION FOR A GUILT OFFERING — i. e. according to the value stated above (v. 15, viz., at least 2 shekels).
אשר שגג והוא לא ידע. הָא אִם יָדַע לְאַחַר זְמַן, לֹא נִתְכַּפֵּר לוֹ בְּאָשָׁם זֶה עַד שֶׁיָּבִיא חַטָּאת, הָא לְמָה זֶה דּוֹמֶה? לְעֶגְלָה עֲרוּפָה שֶׁנִּתְעָרְפָה וְאַחַר כָּךְ נִמְצָא הַהוֹרֵג, הֲרֵי זֶה יֵהָרֵג (שם): ידע והוא לא אשר שגג [AND THE PRIEST SHALL MAKE EXPIATION FOR HIM CONCERNING HIS ERROR] WHEREIN HE ERRED AND DISCOVERED IT NOT — Consequently if it came to his knowledge after a time that he has sinned, he is not atoned for by this guilt-offering which he has already bought, but remains unatoned until he brings a sin-offering. To what may this be compared? To the law of the Heifer whose neck was to be broken (as a kind of expiation when it was unknown who has committed the murder) when, on some particular occasion, its neck was actually broken and the murderer was afterwards found — when he surely has to be put to death (Sifra, Vayikra Dibbura d'Chovah, Chapter 21 2).