T'shuvah: Torah Roots & Rabbinic Elaborations

(21) When a person sins and commits a trespass against The Eternal—and has dealt deceitfully with another with a deposit or a pledge, or through robbery, or by defrauding another, (22) or has found a lost object and was deceitful about it; and has sworn falsely regarding any one of the various things that someone may do and sin thereby—(23) when one has thus sinned and incurred guilt and would restore the stolen item that they stole or that which was was the result of fraud that they committed, or the entrusted deposit that was entrusted with them, or the lost item that they found, (24) or anything else about which one might swear falsely—they shall repay it in its principal amount and add a fifth part on top of it; to the one whom it belongs they shall give it on the day of their incurring guilt. (25) And they shall bring their guilt-offering for The Eternal—an unblemished ram from the flock (in your equivalent value for a guilt-offering)—to the priest. (26) The priest shall effect atonement on their behalf before The Eternal and they shall be forgiven for it—

regarding any one of the various things that someone may do and incur guilt thereby.

יחטא ואשם‎‎ כי‎ "When one has thus sinned and incurred guilt": When one comes to a recognition of themselves [and thus their duty] to repent [literally: "to return with returning"] and [it becomes clear] in their mind [the obligation] to confess that they have sinned and have incurred guilt.

"When one has thus sinned and incurred guilt." Rashi interpreted "When one comes to a recognition of themselves to repent..."

[Why does the Torah need to talk about someone coming to this recognition?]

Because no sinner ever places guilt upon themselves [at first] and each person's way is upright in their [own] eyes. Because they grant themselves leniency in all their actions [i.e. they rationalize] saying that this [person] owes them for some other reason--according to their imagination--or appears to have done some wrong to them. So they delay their deposit. Therefore [the Torah is talking about] the day when they place guilt upon themselves and realize their error and that they haven't done well with their fellow. This is the meaning of "has incurred guilt"--that they condemn themselves and highlight for themselves [the] prohibition they committed by virtue of recognizing their wrongdoing. They will then certainly set their heart on repentance and return the stolen object. They should not simply pay for the object, but rather should return the object itself.

והשיב את הגזלה..ואת אשמו יביא, "would restore the stolen item... And they shall bring their guilt-offering..." [Why this order?]

Because the offering does not achieve atonement unless the injured party is appeased before the bringing of the offering; as the Sages said: "One who brought their guilt offering before they brought their stolen item (back to its rightful owner) has not discharged their obligation."

(9) ... For transgressions between a person and God, Yom Kippur atones; however, for transgressions between a person and another, Yom Kippur does not atone until he appeases the other person. Similarly, Rabbi Elazar ben Azarya taught that point from the verse: “From all your sins you shall be cleansed before the Lord” (Leviticus 16:30). For transgressions between a person and God, Yom Kippur atones; however, for transgressions between a person and another, Yom Kippur does not atone until he appeases the other person.

In conclusion, Rabbi Akiva said: How fortunate are you, Israel; before Whom are you purified, and Who purifies you? It is your Father in Heaven, as it is stated: “And I will sprinkle purifying water upon you, and you shall be purified” (Ezekiel 36:25). And it says: “The ritual bath of Israel is God” (Jeremiah 17:13). Just as a ritual bath purifies the impure, so too, the Holy One, Blessed be God, purifies Israel.