Mesorat%20hashas for Bava Metzia 116:2
אמר ליה לא הכי קאמר קדשים שחייב באחריותן חייב דאיתרבו מבה' וכחש ושאינו חייב באחריותן פטור דאמעיט מבעמיתו וכחש:
'Then shall I delete it?' he asked? 'No,' he replied, 'It means this: For sacrifices for which he [the owner] bears responsibility he [a bailee] is liable, for these are included in [If a soul sin …] against the Lord, and lie:<span class="x" onmousemove="('comment',' The real reason of liability is the fact that these are secular property. But to meet the objection that after all, having been sanctified, they are sacred property, the phrase 'against the Lord and lie' is adduced, to shew that even when there is an element of sacredness a guilt offering is still due. ');"><sup>2</sup></span>
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