Mishnayos Kerisos Perek 1 Mishnah 2

ועל שגגתן חטאת – an inadvertent [act] that we are liable for it a sin-offering, as, for example, a person who comes upon one of those forbidden on account of consanguinity thinking that she is his wife, and/or the person who practices idol worship by prostrating to it, thinking that the Torah forbad [only] slaughtering of a sacrifice, offering incense and the act of libation, but not prostration, and/or a person who violates the Sabbath thinking that it was a weekday, and similarly, anything similar to this that he knows the essence of the prohibition but that this act that he was doing was hidden from him [that it is forbidden]. But the person who says that it is completely permitted, that uproots the body, as for example, who states that there is no Shabbat in the Torah, that idolatry is not forbidden in the Torah, this one is not acting inadvertently, but rather he is the victim of an accident/is the victim of an unavoidable accident and he is exempt [from a sin offering].

לא הודע (it is not made known, conscious) – as, for example, two olives, one of forbidden fat and one of permitted fat, he ate one of them and does not know which of them he ate; [and/or] his wife and his his sister are with him in bed and he has comes upon one of them [for sexual relations] and he doesn’t know upon which of them he came.

אשם תלוי (uncertain guilt offering) – because he comes on a doubt, which is called, an uncertain guilt offering, that suspends and protects him from the suffering/trials, and does not atone, but if became known to him afterwards with certainty that he had sinned, he brings the regular sin-offering.

המטמא מקדש וקדשיו – that he enters into the Temple when he is [ritually] impure or [as a Kohen] eats Holy Things while in a state of impurity.

מפני שהוא בעולה ויורד (sliding-scale offering – for entering the Temple or partaking of sacrifices while ritually impure) – but the guilt offering does not come other than a matter where its willful violation is [punishable] by extirpation and its inadvertent [sin] is through a fixed sin-offering, but this, since his inadvertent act is with a sliding scale offering (i.e., the rich bring a a sacrifice from the sheep and the poor brings either two doves or two pigeons – see Leviticus 5:2-11), there isn’t through his lack of awareness a guilt offering.

אף המגדף – we don’t bring on his inadvertent sin a sin offering, and on his not being aware, also, he is not liable for a guilt offering, for the Merciful stated regarding a sin-offering (Numbers 15:29): “[You shall have one law for him] that does anything unwittingly,” except for one who blasphemes, which does not have an action. And the Halakah is according to the Sages.