ויקרא, פרק ה׳, פסוק כ״ד

When a person wrongfully takes another's property, swears falsely to deny it, and later feels remorse, the path to forgiveness requires strict financial restitution before any spiritual atonement can be sought. True repentance demands completely clean hands toward the victim before approaching God. This law applies broadly to any form of misappropriated funds, including unreturned loans or withheld deposits [תורה תמימה, מלבי״ם, בכור שור]. It specifically addresses an individual who intentionally swore a false oath, rather than someone who misspoke by mistake or acted under intense pressure [תורה תמימה, מלבי״ם, אדרת אליהו]. To begin making amends, the offender must first return the exact original amount. This base amount is considered the core or root of the wealth and any profit that might grow from it, much like the head is the central, guiding organ of a living body [מזרחי, שפתי חכמים, גור אריה].

In addition to the original amount, the offender must pay a specific financial penalty, which is strictly limited to an additional one-fifth of the value. Unlike other cases of theft that might require double or even four-to-five times the original amount, this situation is capped at a single fifth [תורה תמימה, מלבי״ם, חזקוני]. However, the primary approach among commentators is that the law allows for multiple fifths to theoretically accumulate on a single original debt. If the offender pays back the main amount but falsely swears to deny owing the added fifth, and later confesses again, that unpaid fifth transforms into a new base amount. A new fifth must then be added to it, a cycle that continues with every subsequent false oath [רש״י, תורה תמימה, רש״ר הירש, הכתב והקבלה]. Others suggest a different application, proposing that a person convicted by witnesses pays two fifths, whereas someone who voluntarily confesses pays only one [אבן עזרא, חזקוני]. Alternatively, this detail might simply clarify that the penalty of a fifth applies equally to all the various types of robbery mentioned [ביאור יש״ר].

The complete payment must be delivered directly to the rightful owner or to their legal heirs if the owner has passed away. This ensures the penalty is not mistakenly given to the Temple treasury or treated as a charitable donation [מזרחי, ביאור יש״ר, גור אריה]. The severity of the offense places an absolute burden of responsibility on the thief to return the funds personally, rather than relying on a messenger. Even if the victim has relocated to a distant country, the offender must make the journey to deliver the money. This extreme requirement stems from the fact that the victim, having heard the offender's initial false oath, had likely completely given up hope of ever seeing their property again [תורה תמימה, הכתב והקבלה, רש״ר הירש].

The entire process of restitution must take place on the exact day the offender recognizes their guilt, feels regret, and confesses [רשב״ם, רבנו בחיי, שטיינזלץ, פרדס יוסף]. While a person might wait for a major pilgrimage festival to bring a designated sacrifice to God, the return of stolen property demands immediate action [העמק דבר]. Financial restitution must completely precede the offering of any sacrifice, as spiritual atonement is impossible as long as the stolen property remains in the offender's possession [רבנו בחיי, חזקוני, רש״ר הירש]. From a legal standpoint regarding how to calculate the property's value, commentators debate the exact meaning of this day of guilt. Some argue it refers to the day the actual theft occurred, meaning the offender pays the item's value at the time it was stolen. Others maintain it refers to the day the court officially determines guilt, requiring payment based on the item's value at the time of the trial [מלבי״ם, הופמן].