Mesorat%20hashas for Shevuot 73:4

אמר להו רבא בר איתי מאן תנא זדון שבועת הפקדון לא ניתן לכפרה ר"ש אבל לרבנן קרבן נמי מייתי

but according to the Rabbis, he brings an offering also.<span class="x" onmousemove="('comment',' R. Kahana's question cannot be solved from this Baraitha, for it may be voicing the view of R. Simeon; but according to the Sages it is possible that for wilful transgression of oath of deposit, with warning, an offering is also brought.');">¹¹</span> - R'Kahana said to them: Away with this [Baraitha];<span class="x" onmousemove="('comment',' We cannot in any way deduce anything from it; and there is no need to say it is in accordance with R. Simeon's view.');">¹²</span> for I learnt it and thus l learnt it: Both for its wilful and unwitting transgression [the penalty is] a guilt offering of [the value of] two silver shekels. And wherein lies its greater severity?<span class="x" onmousemove="('comment',' Since in the case of oath of testimony, too, only an offering is brought for both wilful and unwitting transgression.');">¹³</span>

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