Torah Temimah cites Bava Kamma 110a.
“With the ram of the asham” — from where that if he brought his me’ilah restitution but not his asham, or the asham but not the restitution, he has not fulfilled his obligation?
Diyuk of “be’eil ha-asham” — both restitution and asham are required.
Kapparah for me’ilah needs both the repaid principal and the ram. One without the other does not discharge the obligation. The Torah’s language joins the two elements into a single requirement.