32 Contextually, “They” could refer either to the people (v. 14a; cf. “No one”) or the priests (v. 14b; cf. “The priests”), but the latter seems more likely (see J. E. Hartley, Leviticus [], , and B. A. Levine, Leviticus [], ). The priests were responsible to see that the portions of the offerings that were to be consumed by the priests as prebends did not become accessible to the people. Mistakes in this matter (cf. v. 14) would bring “guilt” on the people, requiring punishment (v. 16).
33 The Hebrew verb הֵרִים (herim, rendered “contribute” here) is commonly used for setting aside portions of an offering (see, e.g., Lev 4:8–10 and R. E. Averbeck, 4:).
34 Heb “the holy offerings of the sons of Israel which they contribute to the Lord.” The subject “they” here refers to the Israelites (“the sons of Israel”) which is the most immediate antecedent. To make this clear, the present translation has “the holy offerings which the Israelites contribute to the Lord.”

In other versions

They shall not profane the holy things of the people of Israel, which they contribute to the Lord,

The priests must not desecrate the sacred offerings the Israelites present to the Lord

The priests must not profane the holy offerings the Israelites give to the Lord

The priests must not let the Israelites defile the sacred offerings brought to the Lord

And they shall not profane the Israelites’ votive offerings that they present to Yahweh,

And they shall not profane the holy things of the children of Israel, which they offer unto the Lord;

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