"As the sin-offering is, so is the trespass-offering: there is one law for them" (Leviticus 7). Why then, should there be a trespass-offering as distinct from a sin-offering? Because, while all trespass is sin, all sin is not trespass. There is what Paul calls "sin that dwelleth in me" (Romans 7:17). There is sin of forgetfulness; sin of "unadvised" but unintentional words, in "the multitude of which", in an ordinary way, as Solomon says, "there wanteth not sin": sin of omission; sin of thought -- all of which cause a righteous man to exclaim with Paul, "O wretched man that I am! Who shall deliver me?" -- but which do not constitute trespass. Trespass is an overt and hurtful act, in disobedience of express statute, as when a man lies or steals.

ROBERT ROBERTS, The Law of Moses, page 245