What is "mi'Kol Chatas ha'Adam" referring to?
Ramban: It is referring to all kinds of sins that one man performs against another
Having taught the Din of someone who steals and swears falsely
Rashi: Because of two new Halachos which it did not teach there
Bearing in mind the principle that, Mitzvos-wise, women are equal to men, why does the Torah see fit write "Ish O Ishah" in this case?
Ramban: Because, since it is unusual for women to steal, we may otherwise have thought that they are not included in the penalty of a fifth and the Korban Asham. 1
See R. Chavel's footnotes.
And why does the Torah insert the words "Lime'ol Ma'al ba'Hashem"?
Ramban: Because the Pasuk is talking about someone who upholds his denial by swearing falsely 1 in the Name of Hashem.
Seforno: Because, seeing as this Parshah is written with reference to Gezel ha'Ger, 2 someone who steals from him causes a Chilul Hashem and is therefore termed a 'Moel ba'Kodesh' (someone who desecrates the Name of Hashem in the eyes of the Ger). 3
See also Ba'al ha'Turim. This is difficult however, bearing in mind that the basic Halachah already appears at the end of Vayikra, which is not referring to Gezel ha'Ger, yet the Torah writes there too, "u'Ma'alah Ma'al ba'Hashem"