Reference for Shabbat 136:7
ורבנן האי תורה אחת מאי עבדי ליה מיבעי להו לכדמקרי ליה ר' יהושע בן לוי לבריה תורה אחת יהיה לכם לעושה בשגגה וכתיב
Because it is written, Ye shall have one law for him that doeth unwittingly;<span class="x" onmousemove="('comment',' Num. XV, 29. ');"><sup>11</sup></span> and in proximity thereto [it is written], And the soul that doeth aught with a high hand:<span class="x" onmousemove="('comment',' Ibid. 30; this obviously applies to deliberate transgression. ');"><sup>12</sup></span> hence unwitting is assimilated to wilful transgression:<span class="x" onmousemove="('comment',' I.e., Scripture itself intimates by this proximity that the two are similar. ');"><sup>13</sup></span> just as wilful transgression involves that he shall have had knowledge, so unwitting transgression implies that he shall have had knowledge.<span class="x" onmousemove="('comment',' Before a sin-offering is incurred. ');"><sup>14</sup></span> And the Rabbis: how do they employ this [verse], Ye shall have one law, [etc.]? — They employ it even as R. Joshua b. Levi taught his son: Ye shall have one law for him that doeth unwittingly; and it is written,