The guilt offering (called ’asham in Hebrew, meaning “guilt”) dealt with cases of property loss or damage. This could be either holy property set apart for God (Leviticus 5:14–16) or ordinary property belong to a person (6:1–7). The offering required both replacement and repayment for the loss (5:16; 6:5).
This offering could be called a “penalty offering” because the ram served as a penalty. It could also be called a “replacement offering” because a person had to replace the loss before offering the ram. In the guilt offering, the loss was not only a failure in God's eyes, as with the sin offering (5:14–6:7). It was also a loss of property to another person or to the sanctuary. Compare Matthew 5:23–24.