Commentary for Sanhedrin 167:12

ורבנן אמרי אמר קרא בו בו ולא במעילה:

'If he deliberately transgressed in respect of a trespass offering, Rabbi said: He is liable to death; and the Sages maintain: He is merely prohibited.' What is Rabbi's reason? — R. Abbahu said: He derives identity of law from the fact that 'sin' is used here and in the case of <i>terumah</i>:<span class="x" onmousemove="('comment',' Trespass: If a soul commit a trespass, and sin through ignorance, in the holy things of the Lord. (Lev. V, 15); Terumah: Lest they bear sin for it, and die therefore (Ibid. XXII, 9). ');">¹⁰</span>

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