Ibn Ezra on Leviticus 5:15

תמעל מעל. דבר שנתכסה עליו מגזרת מעיל והטעם כי חטאת הוא בקדשי השם יביא איל שהוא שוה כסף שקלים ומעוט רבים שנים: COMMIT A TRESPASS. The reference is to something which covered the offender.³⁰The offender is compared to a person who covers himself with a garment which does not belong to him. Timol ma’al (commit a trespass) is related to the word me’il (garment).³¹Thus, timol ma’al literally means to garment a garment that is, to cover oneself with a garment. The reason why he shall bring a ram³²And not a lamb or goat, which is a less expensive offering. worth silver shekels³³Hebrew, shekalim. is that he sinned against that which is sanctified to God. The minimum of the plural shekalim (shekels) is two.