If someone sins and violates any of the LORD’s commandments even though he was unaware, he is guilty and shall bear his punishment.
17. And if soul sin. Although the expressions seem to be general, as if he briefly confirmed what he had said before, yet it is necessary to connect them with the last sentence, or at least to restrict them to certain cases.
Hitherto in this chapter orders were given concerning those sacrifices that were both sin-offerings and trespass-offerings, for they go by both names, Lev 5:6. Here we have the law concerning those that were properly and peculiarly trespass-offerings, which were offered to atone for trespasses done against a neighbour, those sins we commonly call trespasses.
Commenting on Leviticus 5:14-19
And if a soul sin, and commit any of these things which are forbidden to be done by the commandments of the Lord,.... Respecting holy things: though he wist it not; or did not know that he had transgressed a negative command: yet he is guilty, and shall bear the iniquity; be chargeable with guilt, and is liable to punishment, and must make an atonement...