They shall confess their sin, and restore the principal itself, and the fifth part over and above, to him against whom they have sinned.
וְהִתְוַדּ֗וּ אֶֽת־חַטָּאתָם֮ אֲשֶׁ֣ר עָשׂוּ֒ וְהֵשִׁ֤יב אֶת־אֲשָׁמוֹ֙ בְּרֹאשׁ֔וֹ וַחֲמִישִׁת֖וֹ יֹסֵ֣ף עָלָ֑יו וְנָתַ֕ן לַאֲשֶׁ֖ר אָשַׁ֥ם לֽוֹ׃
2 Church Fathers comment on this verse
When a husband or wife commits a transgression, they are to acknowledge the fault of original sin, and an additional fifth shall be added to the value of their wrongdoing. This principle also applies to those who have erred by failing to pay their tithes in a timely manner for any cause.
The divine command instructs us on how to restore those who have sinned with compassion. It requires that anyone who has violated a covenant first admit their wrongdoing and then make restitution to the aggrieved party in full, along with an additional fifth of the value. If the injured party were to pass away before the wrongdoer repents, restitution should be directed to the next of kin. The hierarchy of family was established as follows: the son first, then the daughter, followed by the father's brother, and then the grandfather's brother. Should none of these be available, the closest relative would take their place. If no relatives could be found, the law demanded that the items in question be offered to God.
Scripture states: "But if there be no man that hath not an eel, how shall the offence which is given unto the Lord be given unto him, the sacrifice shall be to him, except a sheep of purification, which he shall pray for him." It was also decreed that the offerings should be consumed by the priests, as the Levites held a prominent position among the people, and the bishop was the leader of the Levites. Therefore, they utilized the foundational principles for their guidance.
Passages read together with this verse.
THEOSIS