If any one commit a trespass, and sin through error, in the holy things of the LORD, then he shall bring his forfeit unto the LORD, a ram without blemish out of the flock, according to thy valuation in silver by shekels, after the shekel of the sanctuary, for a guilt-offering. And he shall make restitution for that which he hath done amiss in the holy thing, and shall add the fifth part thereto, and give it unto the priest; and the priest shall make atonement for him with the ram of the guilt-offering, and he shall be forgiven. (Leviticus 5:15–16)

נֶפֶשׁ כִּי תִמְעֹל מַעַל וְחָטְאָה בִּשְׁגָגָה מִקׇּדְשֵׁי ה': וְהֵבִיא אֶת אֲשָׁמוֹ לַה', אַיִל תָּמִים מִן הַצֹּאן, בְּעֶרְכְּךָ כֶּסֶף שְׁקָלִים בְּשֶׁקֶל הַקֹּדֶשׁ לְאָשָׁם. וְאֵת אֲשֶׁר חָטָא מִן הַקֹּדֶשׁ יְשַׁלֵּם וְאֶת חֲמִישִׁתוֹ יוֹסֵף עָלָיו וְנָתַן אֹתוֹ לַכֹּהֵן, וְהַכֹּהֵן יְכַפֵּר עָלָיו בְּאֵיל הָאָשָׁם וְנִסְלַח לוֹ.

If any one sin, and commit a trespass against the LORD, and deal falsely with his neighbour in a matter of deposit, or of pledge, or of robbery, or have oppressed his neighbour; or have found that which was lost, and deal falsely therein, and swear to a lie; in any of all these that a man doeth, sinning therein; 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. And the priest shall make atonement for him before the LORD, and he shall be forgiven, concerning whatsoever he doeth so as to be guilty thereby. (Leviticus 5:21–26)

נֶפֶשׁ כִּי תֶחֱטָא וּמָעֲלָה מַעַל בַּה': וְכִחֵשׁ בַּעֲמִיתוֹ בְּפִקָּדוֹן, אוֹ בִתְשׂוּמֶת יָד, אוֹ בְגָזֵל, אוֹ עָשַׁק אֶת עֲמִיתוֹ, אוֹ מָצָא אֲבֵדָה וְכִחֶשׁ בָּהּ וְנִשְׁבַּע עַל שָׁקֶר – עַל אַחַת מִכֹּל אֲשֶׁר יַעֲשֶׂה הָאָדָם לַחֲטֹא בָהֵנָּה. וְהָיָה כִּי יֶחֱטָא וְאָשֵׁם, וְהֵשִׁיב אֶת הַגְּזֵלָה אֲשֶׁר גָּזָל, אוֹ אֶת הָעֹשֶׁק אֲשֶׁר עָשָׁק, אוֹ אֶת הַפִּקָּדוֹן אֲשֶׁר הׇפְקַד אִתּוֹ, אוֹ אֶת הָאֲבֵדָה אֲשֶׁר מָצָא. אוֹ מִכֹּל אֲשֶׁר יִשָּׁבַע עָלָיו לַשֶּׁקֶר. וְשִׁלַּם אֹתוֹ בְּרֹאשׁוֹ, וַחֲמִשִׁתָיו יֹסֵף עָלָיו, לַאֲשֶׁר הוּא לוֹ – יִתְּנֶנּוּ בְּיוֹם אַשְׁמָתוֹ. וְאֶת אֲשָׁמוֹ יָבִיא לַה' אַיִל תָּמִים מִן הַצֹּאן בְּעֶרְכְּךָ לְאָשָׁם אֶל הַכֹּהֵן. וְכִפֶּר עָלָיו הַכֹּהֵן לִפְנֵי ה' וְנִסְלַח לוֹ עַל אַחַת מִכֹּל אֲשֶׁר יַעֲשֶׂה לְאַשְׁמָה בָהּ. (ויקרא ה', כא-כו)

Besides a ram, one who misappropriates the LORD’s sacred property must pay the principal plus a fifth to the priest.

The fifth also applies to robbery, oppression, denying a entrusted deposit or found property, and attempting to evade restitution through a false oath. Here, however, payment goes to the victim rather than the priest.

The amount is puzzling. Mishpatim requires thieves to pay double (Exodus 22:3), sometimes fourfold or fivefold (Exodus 21:37). How can robbery, denial, and false swearing, unquestionably grave offenses, incur only a fifth, so small relative to the sin?

The substantial penalty, as explained in “The Value of the Guilt-Offering Ram,” is purchasing a ram at an inflated price reflecting the person’s valuation. It hints that he has forfeited his life through trespass against the LORD, here expressed through a false oath. Since he voluntarily returns the stolen property and the Torah encourages this, it imposes no further monetary fine beyond the expensive ram. Mishpatim too makes double payment conditional on finding the stolen property in the thief’s possession, rather than his returning it voluntarily (Exodus 22:3).

The fifth is thus no fine at all. Rashi, explaining the Talmudic discussion (Bava Kamma 65a), writes: “The fifth is atonement for the oath.” It is a payment atoning for false swearing rather than an ordinary penalty.

On the plain meaning, it can be understood as redemption, as in the Torah’s other fifths: redeeming a consecrated house or field adds a fifth to its value (Leviticus 27:15, 19), as does redeeming a tithe consecrated to the LORD (verse 31). Here an oath in His name links the disputed property to holiness. Returning the principal is insufficient; a fifth must be added, as when redeeming something associated with holiness back into ordinary use.

We might naturally expect the fifth to go to the priest, representing the sanctuary, as in misappropriation of sacred property, the first guilt-offering case. Hence the verse emphasizes “unto him to whom it appertaineth shall he give it, in the day of his being guilty”: the victim rather than the priest receives it. The oath associated the money with holiness without turning it into actual sacred property.