1) The Gemara states in Shevuos 6b (two lines from the bottom of the page): "We do not find a transgression whose punishment for Mezid is death, for which one is liable to bring a Korban if one transgressed b'Shogeg."

The Gemara there (beginning of 7a) asks on this that possibly one does not bring a Korban of fixed value if the punishment is death, but one could bring a Korban whose value varies according to the financial abilities of the sinner, but the Gemara answers that the word "Bah" (Vayikra 5:3) comes to exclude Terumah for which there is no variable Korban either.

We learn from this Gemara that there is a Korban for a sin done b'Shogeg only for a sin which, had it been done deliberately, would be punishable with Kares, but no Korban is brought for a Chiyuv Misah b'Yedai Shamayim when done b'Shogeg.

2) This is also stated by Rashi to Kerisus 23b (DH Isur Misah). Rashi says that Misah b'Yedai Shamayim is more lenient than Kares since one is not liable for a Korban Chatas if he committed b'Shogeg a sin which, if committed b'Mezid, is liable for Misah b'Yedei Shamayim.

3) I think it also should be stressed that one does not receive Malkus for something committed b'Shogeg. This is stated by the Rambam (Hilchos Sanhedrin 16:4): "A person does not receive Malkus unless there are witnesses to his act and he was warned not to do it."

In addition, a Chiyuv Misah b'Yedei Shamayim applies only for something done deliberately.

See Rambam, Hilchos Terumos 6:6: "If a non-Kohen ate Terumah deliberately, he is Chayav Misah b'Yedei Shamayim." The same applies to Tevel.

4) What is the atonement for eating Tevel b'Shogeg?

Since we have seen that there is no Korban brought if somebody ate Tevel b'Shogeg, the question arises, how can he atone for what he did?

There is an interesting statement of the Ramban in his commentary on Vayikra 1:4. He writes that since the Torah tells us the punishment for one who sinned deliberately with a Chiyuv Misah b'Yedei Shamayim but it does not mention any punishment if he sinned b'Shogeg, Chazal saw that there is no burden of sin at all and the person does not need any atonement.

I have seen that there are commentators who find the words of the Ramban surprising, but I want to suggest support for the Ramban from the Tosefta (Yoma 4:9) which states, "If someone transgressed a sin liable for Kerisus or Misas Beis Din deliberately and did Teshuvah, Teshuvah and Yom Kippur provide atonement." According to our text in the Tosefta, it is only if it was done deliberately that one requires an atonement. (Clearly, in the times of the Beis ha'Mikdash, one must bring a Chatas for a Chiyiv Kares committed b'Shogeg, but for a Chiyuv Misah b'Yedei Shamayim no atonement is mentioned.)

Kol Tuv,

Dovid Bloom