Horayos 2:5 - 2:6

[The court] is not obligated [to bring an offering] for [an errant ruling relating to] the hearing of the voice [of adjuration] – That he adjured someone else to make a false oath that he does not know any testimony, as it is written (Leviticus 5), “And if any one sin, in that he heard the voice of adjuration, he being a witness.”

For an oath made by an expression – He swore he would not eat and he ate, or that he would eat and he did not eat. Or that he said, “I ate” but he did not eat or he said, “I did not eat” and he ate.

For impurity relating to the Temple and its holy contents – Someone who entered the Temple when he was impure or at something sanctified. If there was a ruling in error on one of these commandments, there is no obligation for the beit din or the high priest to bring a sacrifice because individuals are not obligated to bring a sin-offering when they sin in error.

And the ruler is similarly [exempt] - A king who accidently transgressed one of these commandments does not bring a goat and is exempt from bringing any sacrifice, because it is written, “And if his means do not suffice” (Leviticus 5:7,11), meaning one who is poor. A king and the high priest will never be poor.

Rabbi Akiva says the ruler is liable – Regarding the ruler it is written, (Leviticus 4) “and the priest shall make atonement for him” and the sliding scale sacrifice for hearing the voice of adjuration, making an oath and impurity in the Temple, it is written (Leviticus 5), “and the priest shall make atonement for him” to teach that the ruler is obligated regarding these commandments. The high priest is exempt from the sacrifice needed for hearing the voice of adjuration, making an oath and impurity in the Temple, according to Rabbi Akiva, as it is written, (Leviticus 6) “This is the offering of Aharon . . . the tenth part of an ephah. This excludes it, the “chavitin” offering is required of the high priest and he is not obligated in any other tenth of an ephah, except the tenth of an ephah required for hearing the voice of adjuration, etc. that the high priest does not bring. Because the Torah excludes him from the tenth of an ephah, he is also excluded from bringing two doves and any other sacrifice on this issue. At the end of the parasha it is written, “and the priest shall make atonement for him as touching his sin that he hath sinned in any of these things.” If one atones for one of these commandments he must atone for all of them, because it cannot be that atonement is needed for one but not for all. The law does not follow Rabbi Akiva or Rabbi Yossi’s opinions. Rather, the high priest and the ruler are obligated to bring a sliding scale sacrifice for hearing the voice of adjuration, making an oath and impurity in the Temple, as will be explained in our Mishnah below. When it teaches not obligated on hearing the voice of adjuration, etc., the meaning is not the beit din and not the high priest, both are not obligated to bring a bull for the other commandments, but are obligated to bring a sliding scale sacrifice.

In the case of idolatry, the individual and the ruler and the anointed priest bring a goat – In the parasha Shlach Lecha, the sacrifice for idol worship, it is written “And if one person sin through error, then he shall offer a goat.” And it is written, “you shall have one law for him,” meaning that this sacrifice is for all of them [high priests, rulers, regular people].