Reference for Shevuot 68:22

ומאי חוכא דלמא כי פריך מקמי דתיקום ליה ג"ש בתר דקמא ליה ג"ש לא פריך

enjoyment,<span class="x" onmousemove="('comment',' In the case of both deposit and trespass the transgressor derives enjoyment and benefit from his transgression (from the deposit or from the holy things) , but in the case of testimony the witnesses derive no benefit by withholding testimony.');">²⁵</span> fixed offering,<span class="x" onmousemove="('comment',' For deposit and trespass a fixed offering is brought, whereas for testimony a sliding scale sacrifice is brought. In the case of the first two also a fifth of the principal is imposed as a fine, and a guilt offering is brought, but not in the case of testimony. Therefore because deposit and trespass are equal in all these respects, we also equate deposit with trespass to exempt wilful transgression from an offering. tyj,');">²⁶</span>

Jastrow