Halakhah for Keritot 44:2
(ויקרא ה, יז) ואם נפש לחייב על ספק מעילות אשם תלוי דברי ר' עקיבא וחכמים פוטרים
intimates that one is liable to a suspensive guilt-offering in the case of doubtful sacrilege; thus the view of R'Akiba.
Sefer HaChinukh
The commandment of a definite guilt-offering: To offer a sacrifice for well-known sins - that we will explain. And this sacrifice is called a definite guilt-offering. And it is a sacrifice of a ram that needs to be worth two sela (Keritot 22b). And there are some of these sins for which this sacrifice comes, that are whether he sinned inadvertently or whether volitionally; and there are some for which it only comes specifically for the inadvertent, but not for the volitional.
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