Lev Leviticus, chapter Book of Leviticus, chapter 5
“If any of you neglects unintentionally anything that the Lord has declared belong to him and are holy,5:15. This would include everything the Lord has said his people must give to him, including for example firstfruits, tithes, the firstborn etc. you must bring your guilt offering to the Lord: a ram without defects from your herd or the equivalent value in silver shekels (according to the sanctuary shekel standard). It is a guilt offering. Exo 30:13