John Calvin Commentary Leviticus 5:17

"And if any one sin, and do any of the things which Jehovah hath commanded not to be done; though he knew it not, yet is he guilty, and shall bear his iniquity." — Leviticus 5:17 (ASV)

And if soul sin. Although the expressions seem general, as if he were briefly confirming what he had said before, yet it is necessary to connect them with the last sentence, or at least to restrict them to certain cases. The former exposition appears to me to be the correct one; nor is there any absurdity in the repetition, intended to cut off any opportunity for subterfuge by the disobedient.

Still, I do not deny that the reason added at the end applies to all the modes of expiation he has been discussing; namely, that although one who has fallen into sin inadvertently, or who has not intentionally sinned, or who through forgetfulness has contracted any defilement, may feign ignorance, he is still guilty before God until he makes reconciliation.

Therefore, when he again commands that a ram without blemish and of full value should be offered, he once more shows how those who have been too stingy in their offerings must purify themselves. Immediately afterward, he adds a reason common to all the other errors, as if he had said that those who offer the excuse of ignorance as a cover for their fault are not absolved before God.