Rashi on Numbers 19:20/רש"י על במדבר י״ט:כ׳

1ואיש אשר יטמא וגו׳ AND THE MAN THAT IS UNCLEAN [AND DOES NOT PURIFY HIMSELF … HATH DEFILED THE SANCTUARY OF THE LORD] — If the Sanctuary is mentioned why is the Tabernacle also mentioned (in v. 13 “he hath defiled the Tabernacle of the Lord”)? etc., as is set forth in Treatise Shevuot 16b.