Related for Bava Metzia 115:14
אמר ליה כלפי לייא
R. SIMEON SAID: SACRIFICES FOR WHICH ONE [THE OWNER] BEARS RESPONSIBILITY ARE SUBJECT TO OVERREACHING, THOSE FOR WHICH HE BEARS NO RESPONSIBILITY ARE NOT SUBJECT THERETO. A tanna recited before R. Isaac b. Abba: For sacrifices for which he [the owner] bears responsibility he [a bailee] is liable,<span class="x" onmousemove="('comment',' If one entrusts a consecrated animal to another, who denies having received it, and then repents and confesses, he is liable to a guilt offering, as prescribed in Lev. V, 21-25. ');"><sup>26</sup></span> because I can apply to them the verse, [If a soul sin, and commit a trespass] against the Lord and lie;<span class="x" onmousemove="('comment',' Ibid. 21. By punctuating it thus, it appears that a sacrifice is due when one lies in respect of what is the Lord's, and it was now assumed that the Tanna meant that he is liable because this sacrifice, in respect of which he lied, is regarded as the Lord's property. ');"><sup>27</sup></span> but for those [sacrifices] for which no responsibility is borne, he [a bailee] is not liable, because I read in respect to them, [If a soul sin…] against his neighbour, and lie.<span class="x" onmousemove="('comment',' Transposing the order of the text. I.e., those for which the owner bears no responsibility are secular property ('his neighbour's'), whereas it has been shewn that this sacrifice is incurred only on account of God's. ');"><sup>28</sup></span> — Said he to him, 'Whither do you turn?<span class="x" onmousemove="('comment',' I.e., your ruling is not in the right direction. Jast.: towards the tail (connecting [H] with [H]) i.e., reverse it! ');"><sup>29</sup></span>