The Guilt (or Trespass) Offering. Two cases are mentioned in which it is proper to bring a guilt offering. The first (Leviticus 5:15) is that of a person who occasions loss to the sanctuary by either consuming or keeping back some 'holy thing' (see on Leviticus 2:3). He is required to restore the value of the thing plus one fifth by way of a penalty (Leviticus 5:16), and to present a guilt offering. The second case is that of a person who causes loss to his neighbour. The same is required of him (Leviticus 6:4-7), see Numbers 5:5-10.
Leviticus 5:14-19
14 And the LORD spake unto Moses, saying,
15 If a soul commit a trespass, and sin through ignorance, in the holy things of the LORD; then he shall bring for his trespass unto the LORD a ram without blemish out of the flocks, with thy estimation by shekels of silver, after the shekel of the sanctuary, for a trespass offering:
16 And he shall make amends for the harm that he hath done in the holy thing, and shall add the fifth part thereto, and give it unto the priest: and the priest shall make an atonement for him with the ram of the trespass offering, and it shall be forgiven him.
17 And if a soul sin, and commit any of these things which are forbidden to be done by the commandments of the LORD; though he wist it not, yet is he guilty, and shall bear his iniquity.
18 And he shall bring a ram without blemish out of the flock, with thy estimation, for a trespass offering, unto the priest: and the priest shall make an atonement for him concerning his ignorance wherein he erred and wist it not, and it shall be forgiven him.
19 It is a trespass offering: he hath certainly trespassed against the LORD.