Leviticus Chapter 5

11But if he cannot afford two turtle doves or two young doves, then he shall bring as his sacrifice for his sin one tenth of an ephah of fine flour for a sin offering. He shall not put oil over it, nor shall he place frankincense upon it, for it is a sin offering.   יאוְאִם־לֹא֩ תַשִּׂ֨יג יָד֜וֹ לִשְׁתֵּ֣י תֹרִ֗ים אוֹ֘ לִשְׁנֵ֣י בְנֵֽי־יוֹנָה֒ וְהֵבִ֨יא אֶת־קָרְבָּנ֜וֹ אֲשֶׁ֣ר חָטָ֗א עֲשִׂירִ֧ת הָֽאֵפָ֛ה סֹ֖לֶת לְחַטָּ֑את לֹֽא־יָשִׂ֨ים עָלֶ֜יהָ שֶׁ֗מֶן וְלֹֽא־יִתֵּ֤ן עָלֶ֨יהָ֙ לְבֹנָ֔ה כִּ֥י חַטָּ֖את הִֽוא:
for it is a sin-offering: [and since a sinner is bringing it, albeit an unintentional sinner,] it is not proper that his offering should be embellished [by oil and frankincense]. — [Men. 6a]   כי חטאת הוא: ואין בדין שיהא קרבנו מהודר:
12He shall bring it to the kohen, and the kohen shall scoop out a fistful as its reminder, and cause it to [go up in] smoke on the altar, upon the fires of the Lord. It is a sin offering.   יבוֶֽהֱבִיאָהּ֘ אֶל־הַכֹּהֵן֒ וְקָמַ֣ץ הַכֹּהֵ֣ן | מִ֠מֶּ֠נָּה מְל֨וֹא קֻמְצ֜וֹ אֶת־אַזְכָּֽרָתָהּ֙ וְהִקְטִ֣יר הַמִּזְבֵּ֔חָה עַ֖ל אִשֵּׁ֣י יְהֹוָ֑ה חַטָּ֖את הִֽוא:
It is a sin-offering: [This teaches us that] if the offering underwent קְמִיצָה, the scooping out procedure, and הַקְטָרָה the burning procedure, both for the specific purpose of a sin-offering, it is valid; if [these procedures were performed] not for the specific purpose of a sin-offering, however, the offering is invalid. — [Torath Kohanim 5:342]   חטאת הוא: נקמצה ונקטרה לשמה כשרה, שלא לשמה פסולה:
13Thus the kohen shall make atonement for his sin that he committed in any one of these [cases], and he shall be forgiven. And it shall belong to the kohen like the meal offering.   יגוְכִפֶּר֩ עָלָ֨יו הַכֹּהֵ֜ן עַל־חַטָּאת֧וֹ אֲשֶׁר־חָטָ֛א מֵֽאַחַ֥ת מֵאֵ֖לֶּה וְנִסְלַ֣ח ל֑וֹ וְהָֽיְתָ֥ה לַכֹּהֵ֖ן כַּמִּנְחָֽה:
for his sin that he committed: Heb. עַל חַטָּאתוֹ. Here, Scripture changes the expression [previously used], for in the case of a rich man or a moderately poor man [who must bring a sin-offering] (see verses 6 and 10 above), it says, מֵחַטָּאתוֹ, “from his sin,” while here, in the case of a very poor man [who can afford only a meal-offering], it says, עַל חַטָּאתוֹ [literally, “upon his sin”]. Our Rabbis (Ker. 27b) derived from here that, if a person sinned while he was rich and set aside money for a sheep or goat [as his sin-offering], and subsequently, became poor [before he purchased his sacrifice], he is to bring from part of it, two turtle-doves [or young doves, for the verse alluded to this by “from his sin-offering,” from the money designated for it. Similarly,] if a person set aside money for two turtle-doves [or two young doves, as his sin-offering and before the purchase,] he became poorer, he is to bring from part of it a tenth of an ephah [of flour as his sin-offering]. [And in the same vein,] if a [very poor] person designated money for a tenth of an ephah [of flour as his sin-offering] and became rich [before purchasing the flour], he must add to it and bring the offering of a rich man. For this reason it says here, עַל חַטָּאתוֹ [as if to say, “in addition to his sin-offering”].   על חטאתו אשר חטא: כאן שנה הכתוב, שהרי בעשירות ובדלות נאמר (פסוק י) מחטאתו, וכאן בדלי דלות נאמר על חטאתו, דקדקו רבותינו (כריתות כז ב) מכאן, שאם חטא כשהוא עשיר והפריש מעות לכשבה או שעירה והעני, יביא ממקצתן שתי תורים. הפריש מעות לשתי תורים והעני יביא ממקצתן עשירית האיפה [לכך נאמר מחטאתו]. הפריש מעות לעשירית האיפה והעשיר, יוסיף עליהן ויביא קרבן עשיר, לכך נאמר כאן על חטאתו:
in any one of these [cases]: [literally, “from one from these,” thus meaning:] From one of these three [forms of] atonement described in the passage, namely, that of the rich, that of the poor, or that of the very poor. Now what is Scripture teaching us? [Since the Torah gives the three options for offerings, animals, birds, and flour, without specifying who may bring which option,] one might think that severe transgressions [namely contaminating the sanctuary and its holy things, for which the punishment is excision,] must [be atoned for by bringing the “largest” category of sacrifices, namely] sheep or goats, moderate transgressions [namely the oath of the witnesses, not punishable by excision, but which the Torah likens unintentional sins to intentional sins] must be atoned by a “moderate” offering, namely] birds, and the lightest of transgressions [namely the oath of pronouncement, which has neither stringency, must be atoned for by the lightest offerings, namely,] one- tenth of an ephah [of flour]. Thus, Scripture comes to teach us [otherwise, by saying], מֵאַחַת מֵאֵלֶּה literally, “from one from these,” to liken light sins to grave sins regarding a sheep or a goat if he can afford it, and [likewise, to liken] grave sins to light sins regarding the one-tenth of an ephah [of flour], if [the sinner is] very poor. — [Torath Kohanim 5:343] [Although the Torah states in verse 7, “But if he cannot afford a sheep …,” and in verse 11, “But if he cannot afford two turtle-doves or two young doves …,” the text וְאִם לֹא תַגִּיעַ יָדוֹ דֵּי שֶׂה could be interpreted: “If his hand did not reach the treachery to necessitate the bringing of a sheep,” and וְאִם לֹא תַשִּׂיג יָדוֹ לִשְׁתֵּי תֹרִים “If his hand did not reach the treachery to necessitate the bringing of two turtle-doves or two young doves” (Mizrachi, Sifthei Chachamim).] and it shall belong to the kohen like the meal-offering Heb. וְהָיְתָה לַכֹּהֵן כַּמִּנְחָה. [This comes] to teach [us] that the remaining portion of the meal-offering of a sinner is to be eaten [by the kohen]: this is according to its plain meaning. Our Rabbis, (Torath Kohanim 5:344; Men . 73b), however, explained [the passage to mean]: “And if it is for a kohen, it shall be like the meal-offering.” [That is to say: If this sinner is an ordinary Israelite, the remaining portion of the meal-offering is eaten by the kohen , as explained. However,] if this sinner is a kohen, the offering must be for him like any other meal-offering brought voluntarily by a kohen, which is included in “[Every meal-offering of a kohen shall be] completely [burnt]: it shall not be eaten” (Lev. 6:16).   מאחת מאלה: מאחת משלש כפרות האמורות בענין, או בעשירות או בדלות או בדלי דלות. ומה תלמוד לומר, שיכול החמורין שבהם יהיו בכשבה או שעירה, והקלין יהיו בעוף, והקלין שבקלין יהיו בעשירית האיפה, תלמוד לומר מאחת מאלה, להשוות קלין לחמורין לכשבה ושעירה אם השיגה ידו, ואת החמורין לקלין לעשירית האיפה בדלי דלות:
14And the Lord spoke to Moses, saying,   ידוַיְדַבֵּ֥ר יְהֹוָ֖ה אֶל־משֶׁ֥ה לֵּאמֹֽר:
15If a person commits a betrayal and trespasses unintentionally against [one] of the things sacred to the Lord, he shall bring as his guilt offering to the Lord an unblemished ram from the flock with a value of silver shekels, in accordance with the shekel of the Sanctuary for a guilt offering.   טונֶ֚פֶשׁ כִּֽי־תִמְעֹ֣ל מַעַ֔ל וְחָֽטְאָה֙ בִּשְׁגָגָ֔ה מִקָּדְשֵׁ֖י יְהֹוָ֑ה וְהֵבִיא֩ אֶת־אֲשָׁמ֨וֹ לַֽיהֹוָ֜ה אַ֧יִל תָּמִ֣ים מִן־הַצֹּ֗אן בְּעֶרְכְּךָ֛ כֶּֽסֶף־שְׁקָלִ֥ים בְּשֶֽׁקֶל־הַקֹּ֖דֶשׁ לְאָשָֽׁם:
If [a person] commits a betrayal: Heb. כִּי תִמְעַל מַעַל. [The term] מְעִילָה everywhere [in Scripture], denotes nothing but a change [of status or position. Hence, here, the person changed the particular article’s status from sacred to mundane, through his misappropriation]. So it says: “And they betrayed (וַיִּמְעַלוּ) the God of their fathers, and they strayed after the gods of the peoples of the land” (I Chron. 5:25). Similarly, Scripture states regarding the סוֹטָה [a woman suspected of adultery] “and she commits a betrayal against him (וּמָעֲלָה בוֹ מָעַל).” (Num. 5:12). - [Torath Kohanim] [In both instances, betrayal represents a change of allegiance.]   כי תמעל מעל: אין מעילה בכל מקום אלא שינוי, וכן הוא אומר (דה"א ה כה) וימעלו באלהי אבותיהם ויזנו אחרי אלהי עמי הארץ, וכן הוא אומר בסוטה (במדבר ה יב) ומעלה בו מעל:
and trespasses unintentionally against [one] of the things sacred to the Lord: meaning that he used sacred articles for his own benefit. Now, where [in Scripture] was one warned [against misappropriating sacred articles]? The word חטא is stated here in our verse, and later on (Lev. 22:9), regarding terumah [the kohen 's due from produce], [the word] חטא is stated: “that they do not bear a sin (חֵטְא) because of it”; thus, just as there [in the case of terumah], Scripture warns, so too, here, Scripture warns. But [if we are using the word חטא to link these two passages, the following could be suggested]: Just as there [in the case of terumah], He warned only one who eats [it], so too, here, Scripture is warning only one who eats [sacred food, but not for merely having benefit from a sacred article]. Therefore, Scripture says: תִמְעֹל מַעַל, the additional [word coming to include the general case of one deriving benefit from sacred articles]. — [See Torath Kohanim 11:347, Me’ilah 18b, Rashi on San. 84a, Makkoth 13a]   וחטאה בשגגה מקדשי ה': שנהנה מן ההקדש. והיכן הוזהר, נאמר כאן חטא ונאמר להלן חטא בתרומה (ויקרא כב ט) ולא ישאו עליו חטא, מה להלן הזהיר, אף כאן הזהיר. אי מה להלן לא הזהיר אלא על האוכל, אף כאן לא הזהיר אלא על האוכל, תלמוד לומר תמעול מעל, ריבה:
of the things sacred to the Lord: Things specifically designated for the Name [of God]. Thus, קֳדָשִׁים קַלִּים [sacrifices with a lesser degree of holiness] are excluded. [Also, portions of sacrifices which may be eaten by the kohen, and are therefore not considered exclusively “designated to God,” are excluded]. — [Torath Kohanim 5:349]   מקדשי ה': המיוחדים לשם, יצאו קדשים קלים:
ram: Heb. אַיִל, a term denoting strength, like “and the mighty (אֵילֵי) of the land, he took away” (Ezek. 17:13). Here, too, it means “strong,” [namely a ram] in its second year. — [Torath Kohanim 5: 350]   איל: לשון קשה, כמו (יחזקאל יז יג) ואת אילי הארץ לקח, אף כאן קשה, בן שתי שנים:
with a value of silver shekels: namely, it must be worth two selaim. — [see Ker. 10b] [Sela in the Mishnah is the shekel of the Torah, and the minimum of שְׁקָלִים is two.]   בערכך כסף שקלים: שיהא שוה שתי סלעים:
16And what he has trespassed against the holy thing he shall pay, and he shall add one fifth of its value to it, and he shall give it to the kohen. The kohen shall then make atonement for him through the ram of the guilt offering, and he shall be forgiven.   טזוְאֵ֣ת אֲשֶׁר֩ חָטָ֨א מִן־הַקֹּ֜דֶשׁ יְשַׁלֵּ֗ם וְאֶת־חֲמִֽישִׁתוֹ֙ יוֹסֵ֣ף עָלָ֔יו וְנָתַ֥ן אֹת֖וֹ לַכֹּהֵ֑ן וְהַכֹּהֵ֗ן יְכַפֵּ֥ר עָלָ֛יו בְּאֵ֥יל הָֽאָשָׁ֖ם וְנִסְלַ֥ח לֽוֹ:
And what he has trespassed against the holy thing he shall pay: the principal and an [additional] fifth to the Holy Temple [treasury].   ואת אשר חטא מן הקדש ישלם: קרן וחומש להקדש:
17If a person sins and commits one of the commandments of the Lord which may not be committed, but he does not know, he is guilty, and he shall bear his transgression.   יזוְאִם־נֶ֨פֶשׁ֙ כִּ֣י תֶֽחֱטָ֔א וְעָֽשְׂתָ֗ה אַחַת֙ מִכָּל־מִצְוֹ֣ת יְהֹוָ֔ה אֲשֶׁ֖ר לֹ֣א תֵֽעָשֶׂ֑ינָה וְלֹֽא־יָדַ֥ע וְאָשֵׁ֖ם וְנָשָׂ֥א עֲו‍ֹנֽוֹ:
but he does not know, he is guilty and…He shall bring: This section deals with one who has a doubt regarding a prohibition punishable by excision, whereby he does not know whether he has transgressed it [the prohibition] or not. For instance, [a piece of] prohibited animal fat (חֵלֶב) and [a piece of] permissible animal fat (שׁוּמָן) are placed before someone, and, thinking that both were permissible [fats], he ate one. Then, people told him, “One of those pieces was חֵלֶב, prohibited fat!” Now, the person did not know whether he had eaten the one piece that was חֵלֶב In this case, he must bring a sacrifice called an אָשָׁם תָלוּי [literally, a “pending guilt-offering” (Ker. 17b), which protects him [against punishment] so long as he does not know that he had indeed sinned. However, if afterwards, he did find out [that he had indeed sinned], then he must bring a sin-offering. — [Ker. 26b, Torath Kohanim 5:367]   ולא ידע ואשם והביא: הענין הזה מדבר במי שבא ספק כרת לידו ולא ידע אם עבר עליו אם לאו, כגון חלב ושומן לפניו, וכסבור ששתיהן היתר, ואכל את האחת. אמרו לו אחת של חלב היתה, ולא ידע אם זו של חלב אכל, הרי זה מביא אשם תלוי ומגין עליו כל זמן שלא נודע לו שודאי חטא, ואם נודע לו לאחר זמן יביא חטאת:
but he does not know, he is guilty, and he shall bear his transgression: Rabbi Yose the Galilean says: “Here, Scripture punishes someone who did not [even] know [whether he had sinned or not]; how much more so will Scripture punish someone who does indeed know [that he has sinned]!” Rabbi Yose says: “If you wish to know the reward of the righteous, go forth and learn it from Adam, the first man. He was given only [one] negative commandment, and he transgressed it. Look how many deaths were decreed upon him and his descendants! [Before his sin, Adam was to have lived forever. Since he sinned, however, he and all mankind were punished with death.] Now, which measure is greater-the [bestowing of] goodness, or [the meting out of] punishment? One must say that the measure of goodness [is greater. See Rashi on Makk. 5b, Rivan on Makk. 23a]. So [if, through] the measure of punishment, which is less [than that of goodness] look how many deaths were decreed upon himself and his descendants, [through] the measure of goodness, which is greater, if someone [who does the opposite of Adam, i.e.,] refrains from eating [forbidden foods, like, for instance] פִּגּוּל [a sacrifice rendered invalid by improper intentions at the time of the performance of the ritual] or נוֹתָר [a portion of a sacrifice left over after its prescribed time], or if he fasts on Yom Kippur, then how much more so will he earn merit for himself, for his descendants, and for his descendants’ descendants, until the very end of all generations?!” Rabbi Akiva says: “Scripture states (Deut. 17:6 and 19:15), ‘By the mouth of two witnesses, or three witnesses…’ Now, if the testimony can be established through two witnesses, why does Scripture specify: ‘Or three witnesses’? But to include the third one, to be stringent with him, [as if he had accomplished something with his testomony] and to make his sentence just like these [two witnesses] with regard to punishment for plotting [if the witnesses are discovered to have plotted against the defendant] (Deut. 19:16-21). [This translation follows the Reggio edition of Rashi, which reads עֹנֶשׁ זְמָמָה All other editions read עֹנֶשׁ וַהִזָמָה, punishment and refutation , which contemporary scholars have difficulty in clarifying. See Chavel, Leket Bahir, Yosef Hallel.] Now, if Scripture punishes someone who is an accessory to those who commit a sin, just like those who commit the sin, how much more so does Scripture bestow ample reward upon someone who is an accessory to those who fulfill a commandment, like those who fulfill a commandment!” Rabbi Eleazar Ben Azariah says: “‘When you reap your harvest in your field and forget a sheaf in the field…,” Scripture continues, ‘so that [the Lord your God] will bless you…’ (Deut. 24: 19). Here, Scripture has affixed a blessing for someone to whom a meritorious deed came without his knowing it. We must conclude from this, that if one had a sela [a coin] bound in the borders of his garment, and it falls out, and a poor man finds this coin and buys provisions with it, the Holy One, Blessed is He, affixes a blessing to him." - [Torath Kohanim 5:363]   ולא ידע ואשם ונשא עונו: ר' יוסי הגלילי אומר הרי הכתוב ענש את מי שלא ידע, על אחת כמה וכמה שיעניש את שידע. רבי יוסי אומר אם נפשך לידע מתן שכרן של צדיקים, צא ולמד מאדם הראשון, שלא נצטוה אלא על מצות לא תעשה ועבר עליה, ראה כמה מיתות נקנסו עליו ולדורותיו. וכי איזו מדה מרובה, של טובה או של פורענות, הוי אומר מדה טובה. אם מדת פורענות המעוטה ראה כמה מיתות נקנסו לו ולדורותיו, מדה טובה המרובה, היושב לו מן הפיגולין והנותרות והמתענה ביום הכיפורים, על אחת כמה וכמה שיזכה לו ולדורותיו ולדורות דורותיו עד סוף כל הדורות. רבי עקיבא אומר הרי הוא אומר (דברים יז ו) על פי שנים עדים או שלשה עדים וגו', אם מתקיימת העדות בשנים, למה פרט לך הכתוב שלשה, אלא להביא שלישי להחמיר עליו ולעשות דינו כיוצא באלו לענין עונש והזמה. אם כך ענש הכתוב לנטפל לעוברי עבירה כעוברי עבירה, על אחת כמה וכמה שישלם שכר טוב לנטפל לעושי מצוה כעושי מצוה. רבי אלעזר בן עזריה אומר כי תקצור קצירך בשדך ושכחת עומר בשדה (דברים כד יט), הרי הוא אומר (דברים כד יט) למען יברכך וגו', קבע הכתוב ברכה למי שבאת על ידו מצוה בלא ידע, אמור מעתה היתה סלע צרורה בכנפיו ונפלה הימנו ומצאה העני ונתפרנס בה, הרי הקב"ה קובע לו ברכה:
18He shall bring an unblemished ram from the flock, with the value for a guilt offering, to the kohen. The kohen shall then make atonement for his unintentional sin which he committed and did not know, and he shall be forgiven.   יחוְ֠הֵבִ֠יא אַ֣יִל תָּמִ֧ים מִן־הַצֹּ֛אן בְּעֶרְכְּךָ֥ לְאָשָׁ֖ם אֶל־הַכֹּהֵ֑ן וְכִפֶּר֩ עָלָ֨יו הַכֹּהֵ֜ן עַ֣ל שִֽׁגְגָת֧וֹ אֲשֶׁר־שָׁגָ֛ג וְה֥וּא לֹֽא־יָדַ֖ע וְנִסְלַ֥ח לֽוֹ:
with the value for a guilt-offering: Heb. בְּעֶרְכְּ, i. e., with the value stated above (see Rashi, verse 15) [namely, two selaim of silver]. — [Torath Kohanim 5: 364]   בערכך לאשם: בערך האמור למעלה (פסוק טו):
for his unintentional sin which he committed and did not know: But if, afterwards, he did come to know [of his sin], he no longer has atonement with this guilt-offering, [and his sin remains unatoned] until he brings a sin-offering. To what can this be compared? To the עֶגְלָה עִרוּפָה [a calf whose neck is broken as an atonement for a city, outside whose precincts a human corpse is found, and the murderer is unknown]; if the neck [of this עֶגְלָה עִרוּפָה has already been broken, and subsequently, the murderer is found, the latter must be put to death [even though, like in the case of our verse, a sacrifice has already been offered]. — [Torath Kohanim 5:367]   אשר שגג והוא לא ידע: הא אם ידע לאחר זמן, לא נתכפר לו באשם זה עד שיביא חטאת. הא למה זה דומה לעגלה ערופה שנתערפה ואחר כך נמצא ההורג, הרי זה יהרג:
19It is a guilt offering he has incurred guilt before the Lord.   יטאָשָׁ֖ם ה֑וּא אָשֹׁ֥ם אָשַׁ֖ם לַֽיהֹוָֽה:
It is a guilt-offering he has incurred guilt: Heb. אָשַׁם אָשָׁם הוּא אָשֹׁם. [In this verse, the root אשׁם, “guilt,” appears three times.] The first is vocalized completely with kematzim [i.e., a kamatz under the first syllable and a kamatz under the second,] because it is a noun [meaning, “a guilt-offering”]. The last אָשַׁם is vocalized half with a kamatz and half with a patach [i.e., a kamatz under the first syllable and a patach under the second] because it is a verb form [meaning, “he has incurred guilt”]. If you ask that this whole verse is superfluous, [I will tell you that] it has already been expounded on in Torath Kohanim (5:368), [as follows]: The double expression אָשֹׁם אָשַׁם comes to include the case of אִשַׁם שִׁפְחָה חִרוּפָה [the guilt-offering to atone for one who violates a betrothed handmaid (see Lev. 19:20)], that it also consist of a ram (in the second year) [worth two selaim of silver] [This is the correct version because a ram is always a sheep in the second year (Sefer Hazikkaron). One might think that I am to include [in this law of two selaim] the guilt-offering of a Nazarite and of a person stricken with tzara’ath. Scripture, therefore, says הוּא [meaning: It is a guilt-offering worth two selaim, but not others which are not rams but lambs]. — [Torath Kohanim 5:369]   אשם הוא אשם אשם: הראשון כולו קמץ שהוא שם דבר, והאחרון חציו קמץ וחציו פתח שהוא לשון פעל. ואם תאמר מקרא שלא לצורך הוא, כבר נדרש הוא בתורת כהנים. אשם אשם להביא אשם שפחה חרופה שיהא איל (בן שתי שנים) שוה שתי סלעים. יכול שאני מרבה אשם נזיר ואשם מצורע, תלמוד לומר הוא:
20And the Lord spoke to Moses, saying,   כוַיְדַבֵּ֥ר יְהֹוָ֖ה אֶל־משֶׁ֥ה לֵּאמֹֽר:
21If a person sins, betraying the Lord by falsely denying to his fellow concerning a deposit, or money given in hand, or an object taken by robbery, or he withheld funds from his fellow,   כאנֶ֚פֶשׁ כִּ֣י תֶֽחֱטָ֔א וּמָֽעֲלָ֥ה מַ֖עַל בַּֽיהֹוָ֑ה וְכִחֵ֨שׁ בַּֽעֲמִית֜וֹ בְּפִקָּד֗וֹן אֽוֹ־בִתְשׂ֤וּמֶת יָד֙ א֣וֹ בְגָזֵ֔ל א֖וֹ עָשַׁ֥ק אֶת־עֲמִיתֽוֹ:
If a person sins, [betraying the Lord]: [In verse 15 above, the verse is referring to misappropriating sacred articles. Thus, the sin is against God. However, here in our verse, Scripture says “betraying the Lord,” and then continues to discuss an item left by one’s fellow as a deposit. So what is the relevance of the verse saying, “betraying the Lord” ?] Rabbi Akiva said: What is Scripture teaching us, when it says, “betraying the Lord” ? Since every lender and borrower, buyer and seller, perform their transactions with witnesses and by documentation, therefore, if one denies a monetary claim, he would find himself contradicting witnesses and a document. However, when someone deposits an article with his fellow, he does not want anyone to know about it, except the Third Party between them [namely, God]. Therefore, when he denies, he is denying against the Third Party between them. — [Torath Kohanim 5:372]   נפש כי תחטא: אמר ר' עקיבא מה תלמוד לומר ומעלה מעל בה', לפי שכל המלוה והלוה והנושא והנותן אינו עושה אלא בעדים ובשטר, לפיכך בזמן שהוא מכחש מכחש בעדים ובשטר, אבל המפקיד אצל חבירו אינו רוצה שתדע בו נשמה אלא שלישי שביניהם, לפיכך כשהוא מכחש, מכחש בשלישי שביניהם:
money given in hand: that he placed money into his hand, to do business with it or [as] a loan. — [Torath Kohanim 5:373]   בתשומת יד: ששם בידו ממון להתעסק או במלוה:
or an article taken by robbery: that he robbed him of something.   או בגזל: שגזל מידו כלום:
he withheld funds: [this refers to withholding the wages of] a hired worker. - [Torath Kohanim 5:373]   או עשק: הוא שכר שכיר:
22or he found a lost article and he denied it and swore falsely regarding any one of all these cases whereby a man may sin,   כבאֽוֹ־מָצָ֧א אֲבֵדָ֛ה וְכִ֥חֶשׁ בָּ֖הּ וְנִשְׁבַּ֣ע עַל־שָׁ֑קֶר עַל־אַחַ֗ת מִכֹּ֛ל אֲשֶׁר־יַֽעֲשֶׂ֥ה הָֽאָדָ֖ם לַֽחֲטֹ֥א בָהֵֽנָּה:
and he denied it: [meaning] that He denies [a claim] regarding any one of all these cases whereby a man may sin and swear falsely in denial of a monetary claim.   וכחש בה: שכפר על אחת מכל אלה אשר יעשה האדם לחטוא ולהשבע על שקר לכפירת ממון:
23and it shall be, when he has sinned and is guilty, that he shall return the article which he had robbed, or the funds which he had withheld, or the item which had been deposited with him, or the article which he had found;   כגוְהָיָה֘ כִּי־יֶֽחֱטָ֣א וְאָשֵׁם֒ וְהֵשִׁ֨יב אֶת־הַגְּזֵלָ֜ה אֲשֶׁ֣ר גָּזָ֗ל א֤וֹ אֶת־הָע֨שֶׁק֙ אֲשֶׁ֣ר עָשָׁ֔ק א֚וֹ אֶת־הַפִּקָּד֔וֹן אֲשֶׁ֥ר הָפְקַ֖ד אִתּ֑וֹ א֥וֹ אֶת־הָֽאֲבֵדָ֖ה אֲשֶׁ֥ר מָצָֽא:
when he has sinned and is guilty: When he himself recognizes that he must repent, knowing and acknowledging that he has sinned, and is guilty. [Some editions: and he intends to confess that he has sinned.]   כי יחטא ואשם: כשיכיר בעצמו לשוב בתשובה, ולדעת ולהתודות כי חטא ואשם:
24or anything else, regarding which he had sworn falsely, he shall pay it with its principal, adding its fifths to it. He shall give it to its rightful owner on the day [he repents for] his guilt.   כדאוֹ מִכֹּ֞ל אֲשֶׁר־יִשָּׁבַ֣ע עָלָיו֘ לַשֶּׁ֒קֶר֒ וְשִׁלַּ֤ם אֹתוֹ֙ בְּרֹאשׁ֔וֹ וַֽחֲמִֽשִׁתָ֖יו יֹסֵ֣ף עָלָ֑יו לַֽאֲשֶׁ֨ר ה֥וּא ל֛וֹ יִתְּנֶ֖נּוּ בְּי֥וֹם אַשְׁמָתֽוֹ:
the principal: Heb. בְּרֹאשׁוֹ This is the principal, which is the “main” (רֹאשׁ) money [from which profit is generated]. — [B.K. 110a]   בראשו: הוא הקרן ראש הממון:
and its fifths: Heb. וַחִמִשִׁתָיו, [in the plural form.] The Torah includes many fifths of one principal sum. [What case is referred to here?] If a person [had paid back a principal to its rightful owner, but] denies that he owes the extra fifth [claiming, for example, that he had already paid this fifth] and swears later confesses [that he still owes this extra fifth-part], then [in addition to having to pay this fifth of the original principal sum,] he must also pay a fifth of this fifth- [since the fifth of the original principal reverts to becoming a small “principal” in its own right]. And so he continues to add [if he continues to deny, swear falsely and then admit], until the most recent fifth-part is worth less than one perutah. — [Torath Kohanim 5:387]   וחמשתיו: רבתה תורה חמשיות הרבה לקרן אחת, שאם כפר בחומש ונשבע והודה, חוזר ומביא חומש על אותו חומש. וכן מוסיף והולך עד שיתמעט הקרן שנשבע לו פחות משוה פרוטה:
to its rightful owner: [lit., to whom it belongs, meaning:] The person to whom the money [rightfully] belongs.   לאשר הוא לו: למי שהממון שלו:
25He shall then bring his guilt offering to the Lord: an unblemished ram from the flock with the [same] value, for a guilt offering, to the kohen.   כהוְאֶת־אֲשָׁמ֥וֹ יָבִ֖יא לַֽיהֹוָ֑ה אַ֣יִל תָּמִ֧ים מִן־הַצֹּ֛אן בְּעֶרְכְּךָ֥ לְאָשָׁ֖ם אֶל־הַכֹּהֵֽן:
26And the kohen shall make atonement for him before the Lord, and he shall be forgiven for any one of all [cases] whereby one may commit [a sin], incurring guilt through it.   כווְכִפֶּ֨ר עָלָ֧יו הַכֹּהֵ֛ן לִפְנֵ֥י יְהֹוָ֖ה וְנִסְלַ֣ח ל֑וֹ עַל־אַחַ֛ת מִכֹּ֥ל אֲשֶֽׁר־יַֽעֲשֶׂ֖ה לְאַשְׁמָ֥ה בָֽהּ: