Quoting%20commentary for Keritot 38:35

תניא א"ר יהודה

Now R'Joshua declares him exempt only because he maintains that for [a transgression committed in] error in the course of the [intended] performance of a commandment, even though the commandment was not in fact performed, one is exempt; if, however, one performed an unpurposed act which was not in the course of the performance of a commandment he would be liable even according to R'Joshua.<span class="x" onmousemove="('comment',' This is in contradiction to the second clause of Rab Nahman's dictum.');">¹²</span>

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