Rashi on Leviticus 17:4/רש"י על ויקרא י״ז:ד׳

1דם יחשב BLOOD SHALL BE IMPUTED [UNTO THAN MAN] — As though he had shed the blood of a human being, who is guilty of a deadly sin.

2דם שפך HE HATH SHED BLOOD — These apparently redundant words are intended to include in the penalty of כרת him who sprinkles outside the fore-court the blood of a sacrifice which has been slaughtered within it as is here commanded (Sanhedrin 34b; Zevachim 107a).