פרק ב משנה ה

אין חיבין 

They [Beis Din and the Kohen Gadol] are not liable

for hearing the voice (i.e. falsely denying, under oath, that one can testify to something in beis din),

the vain utterances of the lips (i.e. falsely swearing about one's past or future behavior),^א

and for the tumah of the Temple or its consecrated items;

and the ruler (i.e. the king) is like them,^ב

these are the words of Rabbi Yosi Haglili.

Rabbi Akiva says

the ruler is liable by all of them

except for hearing the voice,

as the king does not judge,

is not judged,

does not testify,

and cannot be testified about.

משנה ו

כל המצות שבתורה 

All the commandments in the Torah

that one is liable for intentionally transgressing with kares

and for unintentionally transgressing with a [korban] chattas

the individual brings a she-lamb or she-goat,

and the ruler [brings] a goat

and the anointed [Kohen Gadol] and Beis Din brong a bull;

and by idolatry

the individual, the ruler and the anointed

bring a she-goat

and Beis Din a bull and a goat,

a bull as a korban olah

and a goat as a korban chattas.