Tosefta for Horayot 2:7
אָשָׁם תָּלוּי, הַיָּחִיד וְהַנָּשִׂיא חַיָּבִין, וּמָשִׁיחַ וּבֵית דִּין פְּטוּרִים. אָשָׁם וַדַּאי, הַיָּחִיד וְהַנָּשִׂיא וְהַמָּשִׁיחַ חַיָּבִין, וּבֵית דִּין פְּטוּרִין. עַל שְׁמִיעַת הַקּוֹל וְעַל בִּטּוּי שְׂפָתַיִם וְעַל טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו, בֵּית דִּין פְּטוּרִין, וְהַיָּחִיד וְהַנָּשִׂיא וְהַמָּשִׁיחַ חַיָּבִין, אֶלָּא שֶׁאֵין כֹּהֵן גָּדוֹל חַיָּב עַל טֻמְאַת מִקְדָּשׁ וְקָדָשָׁיו, דִּבְרֵי רַבִּי שִׁמְעוֹן. וּמָה הֵן מְבִיאִין, קָרְבָּן עוֹלֶה וְיוֹרֵד. רַבִּי אֱלִיעֶזֶר אוֹמֵר, הַנָּשִׂיא מֵבִיא שָׂעִיר:
Asham talui (a suspended guilt-offering) [Transgressions which, if committed wittingly, are punishable by kareth, and, if unwittingly, require a fixed sin-offering, require for unknowingness an asham talui, e.g., (if there were) two olive-sizes, one of forbidden fats and one of permitted fats, and he ate one of them, but he does not know which one] — the individual and the Nassi are liable, and the anointed priest and beth-din are exempt, [it being written in respect to a congregational offering (Leviticus 4:14): "If the sin became known … then the congregation shall offer, etc." — they require an offering only for knowingness (and the anointed priest is like beth-din)]. A certain guilt-offering [(There are five guilt-offerings, which are offered for certain transgression: asham me'iloth for abuse of sacred property; asham gezeiloth for abuse of private property; asham nazir for interrupting the period of Nazaritism; asham metzora, the guilt-offering of a leper; asham shifchah charufah for living with a maidservant betrothed to another man] — the individual and the Nassi and the anointed priest are liable; [for all of these pertain to the individual, whether a plain person, an anointed priest, or a Nassi], and beth-din are exempt [for these have nothing to do with the ruling of beth-din, and there is no asham for the ruling of beth-din.] For "hearing the voice," "pronouncing with the lips" and defiling the sanctuary and its holy things, beth-din are exempt, and the individual, and the Nassi and the anointed priest are liable; but the anointed priest is not liable for defiling the sanctuary and its holy things. These are the words of R. Shimon. [The rationale of R. Shimon: It is written in respect to the defiling of the sanctuary (Numbers 19:20): "And a man, if he becomes unclean and does not purify himself, that soul shall be cut off from the midst of the congregation" — he whose sin is equivalent to that of the congregation, excluding the high-priest, whose sin is not equivalent to that of the congregation. For, as to the congregation, whoever of them enters the sanctuary unwittingly or transgresses unwittingly is liable for unwittingness of act alone whereas the anointed priest is liable only for forgetfulness of the (forbidden) thing together with unwittingness of act, as stated above in our chapter.] These are the words of R. Shimon [The halachah is not in accordance with R. Shimon, but a high-priest also brings a sliding-scale offering for defiling the sanctuary and its holy things.] And what offering do they bring? A sliding-scale offering. R. Eliezer says: The Nassi brings a he-goat for defiling the sanctuary and its holy things, because they are liable to kareth for witting transgression, just as he brings a he-goat for other mitzvoth which are liable to kareth for witting transgression. The halachah is not in accordance with R. Eliezer, for since they are not liable to bring a fixed sin-offering for unwitting defilement of the sanctuary and its holy things, the Nassi brings only what the individual brings.]