Torah Temimah cites R’ Yosi ha-Gelili.
“And commits a trespass against Hashem” — to include kodashim kalim that are the property of their owners; while alive, but after slaughter they belong to the altar table.
Ribbuy of living kodashim kalim — denial while alive creates liability.
Falsely denying a deposited shelamim animal still alive creates asham gezeilot liability. Once the animal has been slaughtered, it is no longer the owner’s property in the same sense and the same structure does not apply.