“Trespass against Hashem and denies his fellow” — sacred animals for which the owner remains financially responsible create liability; those without responsibility do not.
In the sugya: When the owner remains financially responsible for a sacred animal (e.g., a vow-offering he must still replace if lost), it is treated as his fellow’s property for purposes of this asham. Animals for which he bears no further responsibility are excluded.
Type of Learning
Ribbuy / miyut of responsibility — only animals the owner is still liable to replace count as property.
What Is Learned
A vow-offering one is still liable to replace counts as monetary property for this asham. Once responsibility has ceased, denial under oath no longer generates the asham gezeilot structure.