Torah Temimah cites Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11).
Sefaria — Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11)
“And the Kohen” — teaching that a Kohen too can commit me’ilah.
Diyuk of the subject “ha-kohen” — kohanim are also subject to me’ilah.
Sacred office does not shield a Kohen from sacrilege liability on hekdesh. A kohen who misuses consecrated property is fully obligated in restitution, the fifth, and the asham ram.