Commentary for Shevuot 72:7
וחכמים אומרים בין מפי עצמו בין מפי אחרים כיון שכפר בו חייב
COUPLED WITH WILFUL [DENIAL OF] DEPOSIT; BUT HE IS NOT LIABLE FOR UNWITTING TRANSGRESSION SIMPLY.<span class="x" onmousemove="('comment',' If he really forgot that he had the deposit.');"><sup>14</sup></span> AND TO WHAT IS HE LIABLE FOR WILFUL TRANSGRESSION? A GUILT OFFERING<span class="x" onmousemove="('comment',' Lev. V, 25.');"><sup>15</sup></span>
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