Torah Temimah cites Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11:1).
Sefaria — Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11:1)
“When one commits a trespass” — me’ilah is nothing other than a change [of status]; and so Scripture says “and they trespassed against the God of their fathers.”
Diyuk of “ma’al” as alteration — transferring from sacred domain to ordinary use.
The core of sacrilege is treating consecrated property as non-sacred. Me’ilah is not limited to consumption or physical damage; any act that changes the status of hekdesh from sacred to ordinary falls under the prohibition.