Torah Temimah cites Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11:1).
Sefaria — Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11:1)
“A soul” — to include the anointed Kohen in the laws of me’ilah.
Ribbuy of status — the anointed Kohen (and by parallel the nasi and individual) are all subject to me’ilah.
Even those anointed with the sacred oil are not exempt from sacrilege liability. The Torah’s use of “nefesh” rather than a more limited term includes the highest ranks of the priesthood within the laws of me’ilah.