Reference for Keritot 17:49

ואחד גר תושב ואחד [עובד כוכבים] עבד ואמה התושבים עושין מלאכה בשבת לעצמן כישראל בחול:

Why then mention befetha'? - If pithe'om alone was mentioned, which denotes both error and intention and accident, I might have thought that an offering nevertheless was brought only for transgression in error, as is the case with all the laws of the Torah, but not in the case of accidental or wilful transgression; therefore the Divine Law mentions also befetha', which denotes error only, to indicate that pithe'om shall denote accident and wilfulness, so that also in these circumstances the Divine Law enjoins an offering.

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