פרשת ויקרא תשט"ז - אשם

or any thing about which he hath sworn falsely, he shall even restore it in full, and shall add the fifth part more thereto; unto him to whom it appertaineth shall he give it, in the day of his being guilty.

If one robbed his friend the value of a perutah and swore to him [that he had not stolen it but then later confessed], he must carry it after him even as far as Media [the restitution]. He can not give it to his son and not to his messenger, but he can give it to a messenger of the Beit Din and if he died [the robbed person], he returns it to his heirs.

וכחש בה AND DENIETH IT — i.e. that he denies על אחת מכל REGARDING ONE OF ALL these things (those mentioned above), אשר יעשה האדם לחטא THAT A MAN DOETH (is apt to do, cf. Numbers 5:7, said of a similar case ‎מכל חטאת האדם) TO SIN and to swear falsely with the object of repudiating a money claim.

then it shall be, if he hath sinned, and is guilty, that he shall restore that which he took by robbery, or the thing which he hath gotten by oppression, or the deposit which was deposited with him, or the lost thing which he found,

or any thing about which he hath sworn falsely, he shall even restore it in full, and shall add the fifth part more thereto; unto him to whom it appertaineth shall he give it, in the day of his being guilty.

And he shall bring his forfeit unto the LORD, a ram without blemish out of the flock, according to thy valuation, for a guilt-offering, unto the priest.

If he gave the money to the men of the priestly watch and then died, his inheritors cannot take it out of their, as it says, “Whatsoever a man gives to a priest shall be his” (Numbers 5:10). If he gave the money to Yehoyariv, and the guilt-offering to Yedayah [the first and second two weekly divisions of the 24 Temple divisions], he has fulfilled his obligation. If he gave the guilt-offering to Yehoyariv and the money to Yedayah: if the guilt-offering still remains, the sons of Yedayah shall offer it; and if not, he must bring another guilt-offering. For one who brings what he had stolen before he brings his guilt-offering, has fulfilled his obligation. If he brought his guilt-offering before he brought what he had stolen, he has not fulfilled his obligation. If he gave the principal but not the fifth, the fifth does not prevent [him from offering the guilt-offering].

והשיב את הגזלה..ואת אשמו יביא, the sacrifice does not achieve atonement until the guilty party has first satisfied the demands on him by the injured party.