Sifra 2.0.26

Vayikra Dibbura DeChovah, Chapter 17

1) This is the rule: A general (unqualified) statement (e.g., "I swear that I will not drink") requires (only) one offering. A specific (qualified) statement (e.g., "I swear that I will not drink wine and oil and honey) requires an offering for each one. These are the words of R. Meir. R. Yehudah says: If he said: (I have no testimony) "not for you and not for you and not for you," he requires an offering for each one. R. Elazar says: He must say (for separate offerings): "… not for you and not for you and not for you, I swear" — "I swear" must be stated at the end. R. Shimon says: He must say "I swear" for each one. R. Akiva says (on 5:5 "if he be guilty for one of these"): There are among these that for which he is liable and that for which he is not liable, viz.:

2) Because it is written (Vayikra 11:8) "and their carcass you shall not touch," I might think that Israelites are liable for touching a carcass; it is, therefore, written "of these": there are among these that for which he is liable and that for which he is not liable, (and)

3) I would exclude (from liability, Israelites,) who are not exhorted against primary states of tumah (avoth hatumah) all year round, but I would not exclude Cohanim, who are exhorted against avoth hatumah all year round, viz. (Vayikra 21:1): "Speak to the Cohanim, the sons of Aaron and say to them: 'For a dead body he (a Cohein) shall not become unclean among his people'"; it is, therefore, (to negate this) written "of these" (and they are excluded from liability for an offering in touching a carcass.)

4) R. Eliezer b. Yaakov says: Because it is written (Devarim 26:14): "I did not eat of it (ma'aser) in my mourning and I did not remove of it in uncleanliness," I might think that Israelites who ate ma'aser in mourning or in tumah would be liable for this offering; it is therefore, written "of these."

5) I would exclude (from liability, eating) ma'aser (in a state of tumah), for it is not punishable by death, but I would not exclude (from an offering eating) terumah (in a state of tumah), it being written of that (Vayikra 22:9): "And they (the Cohanim) will die for it if they profane it"; it is, therefore, (to negate this) written "of these” — there are among these that for which he is liable and that for which he is not liable.