(יד) וַיְדַבֵּ֥ר יְהוָ֖ה אֶל־מֹשֶׁ֥ה לֵּאמֹֽר׃ (טו) נֶ֚פֶשׁ כִּֽי־תִמְעֹ֣ל מַ֔עַל וְחָֽטְאָה֙ בִּשְׁגָגָ֔ה מִקָּדְשֵׁ֖י יְהוָ֑ה וְהֵבִיא֩ אֶת־אֲשָׁמ֨וֹ לַֽיהוָ֜ה אַ֧יִל תָּמִ֣ים מִן־הַצֹּ֗אן בְּעֶרְכְּךָ֛ כֶּֽסֶף־שְׁקָלִ֥ים בְּשֶֽׁקֶל־הַקֹּ֖דֶשׁ לְאָשָֽׁם׃ (טז) וְאֵ֣ת אֲשֶׁר֩ חָטָ֨א מִן־הַקֹּ֜דֶשׁ יְשַׁלֵּ֗ם וְאֶת־חֲמִֽישִׁתוֹ֙ יוֹסֵ֣ף עָלָ֔יו וְנָתַ֥ן אֹת֖וֹ לַכֹּהֵ֑ן וְהַכֹּהֵ֗ן יְכַפֵּ֥ר עָלָ֛יו בְּאֵ֥יל הָאָשָׁ֖ם וְנִסְלַ֥ח לֽוֹ׃ (פ)
(14) And the LORD spoke unto Moses, saying: (15) If any one commit a trespass, and sin through error, in the holy things of the LORD, then he shall bring his forfeit unto the LORD, a ram without blemish out of the flock, according to thy valuation in silver by shekels, after the shekel of the sanctuary, for a guilt-offering. (16) And he shall make restitution for that which he hath done amiss in the holy thing, and shall add the fifth part thereto, and give it unto the priest; and the priest shall make atonement for him with the ram of the guilt-offering, and he shall be forgiven.
The animal for the Korban is described as an "Ayil", meaning a ram. This is a male sheep who is in his second year, and is older than thirteen months:
(ג) כבשים, בני שנה.ואילים, בני שתים.וכלם מיום ליום.בן שלשה עשר חדש אינו כשר לא לאיל ולא לכבש... בן שלשה עשר חדש ויום אחד, הרי זה איל.
(3) Sheep [as referred to in the Torah] are one year old. And Rams [refers to ones who] are two years old. And all of them [are counted] from day to day [i.e. their years are counted from the day of their birth]. At thirteen months old niether a ram nor a sheep is valid [as a sacrifice]... At thirteen months and one day it is considered a ram.
This Korban is brought when you take something that belongs to the Temple treasury, whether it was designated as a Korban or to be sold for the upkeep of the Temple. In addition to bringing the Korban, you must return the property, and add 20%.
(ה) זבחי שלמי צבור ואשמות - אלו הן אשמות: אשם גזלות, אשם מעילות, אשם שפחה חרופה, אשם נזיר, אשם מצרע, אשם תלוי- שחיטתן בצפון, וקבול דמן בכלי שרת בצפון, ודמן טעון שתי מתנות שהן ארבע, ונאכלין לפנים מן הקלעים, לזכרי כהנה, בכל מאכל, ליום ולילה עד חצות.
(5) [Concerning] communal peace-offerings and guilt-offerings, these are the guilt-offerings: The guilt-offering for robbery, the guilt-offering for misuse of consecrated property, the guilt-offering for [having relations with] a designated maidservant [a gentile maidservant who is partially free but partially designated for marriage, and hence somewhat betrothed], the guilt-offering of the Nazir, the [purification] guilt-offering of the leper, and the uncertain guilt-offering [brought upon possible commission of a sin]. These [offerings] are slaughtered on the north [side of the altar], and their blood is collected in a consecrated vessel on the north [side of the altar]. Their blood requires two applications, which [amount to] four, and they are eaten within the curtains [of the Temple courtyard] by male priests, prepared in any manner, during that day and [subsequent] night until midnight.
The Asham Me'ilot is a most Holy offering, thus requiring slaughtering and acceptance of blood in the north. Their blood, like other most Holy offerings, is sprinkled on two opposite corners of the altar, thus spreading to all four walls. It can be eaten only by male Kohanim, and only until midnight of the day it was offered, and only inside the courtyard of the Temple.