Midrasch zu Bamidbar 5:7

1) (Vayikra 23:27) ("Only on the tenth day of this seventh month it is the day of atonement. A holy calling shall it be for you. And you shall afflict your souls and you shall present a fire-offering to the L–rd.") "the day of atonement, a holy calling," "the day of atonement and you shall afflict your souls," (Vayikra 23:28) "And all work you shall not do for it is a day of atonement." (Why three times?) For I might think that Yom Kippur does not atone unless he made it a holy calling (in the blessings of the day), and afflicted himself, and abstained from labor. Whence do I derive that even if he did not do these, the day atones? From "It is the day of atonement." I might think that Yom Kippur atoned only with the offerings and with the he-goats. Whence do I derive that the day atones even without them? From "It is the day of atonement." I might think that it atones both for those who repent and those who do not. — No would this follow? A sin-offering and a guilt-offering atone. Just as they atone only for penitents (viz. Bamidbar 5:7), so, Yom Kippur should atone only for penitents!

(Bamidbar 5:7) "and they confess their sins which they have done": and not for what his father has done. So that if one says to him: Give me the pledge that I deposited with your father and he says: You did not deposit (any pledge), and the other says: I beswear you (to that effect), and he says "Amen," I might think that (if he confesses) he is liable; it is, therefore, written (Vayikra 5:5) "then he shall confess wherein he has sinned," and not for what his father has done. "then he shall restore his guilt at its head": Why is this stated? Because it is written (Ibid. 5:24) "and he shall pay it at its head," I might think that this applies to monetary payment (of the principal). Whence is it derived that he may return the theft itself? From "then he shall restore." (Bamidbar 5:7) "and its fifth shall he add to it": so that it and its fifth make five (equal parts). These are the words of R. Yoshiah. R. Yonathan says: a fifth of the principal. "and he shall give it to the one to whom he is liable": Why is this stated? Because it is written (Vayikra 5:24) "To whom it belongs shall he give it on the day of (the acknowledgement of) his guilt," I might think that he must give it either to him or to his messenger. Whence do I derive (that he may also give it to) the messenger of beth-din or to the heir (of the one to whom he is liable)? From "and he shall give it to the one to whom he is liable." R. Nathan says: If one stole a maneh from his neighbor, and he came to beth-din, and he did not manage to pay it before the debtor of the robbed one arrived — Whence is it derived that beth-din may take it from the robber and give it to the debtor? From "and he shall give it to the one to whom he is liable" — in any manner.

Man or woman, who does any of the sins etc. - Rabi Abahu says (Hosea 14:8): 'Those that dwell under His shadow' those are the gerim that come and have love for the shadow of the Holy One of Blessing. 'They shall grow as grain' in [the study of] Talmud. 'Shall blossom as vine' in [the study of] Aggadah. 'His memory/scent shall be as the wine of Lebanon' - said the Holy One of Blessing: "The appreciation of the gerim is as dear to me as the wine that was poured on the altar [as libation.]" And why does He call it [the altar] Lebanon (root LVN)? Because it whitens (maLViN) the sins of Israel like snow, as it is written (Isaiah 1:18) 'though your sins be as scarlet, they shall be as white as snow.' Rabi Shimon Bar Yochai says: because all the hearts (LeVavot) become happy due to it. As it says (Psalms 48:2): 'Fair in situation, the joy of the whole earth.' And the rabbis say - because of the verse (II Kings 9:3) 'and My eyes and My heart shall be there perpetually.' Another interpretation: 'they will grow as grain' - they will make the essence, they are like Israel; as it is said (Zechariah 9:17) 'grain [for] the young men [of Israel]'. 'They shall blossom as vine', as [just like] Israel, as it says (Psalms 80:9) 'You plucked a vine from Egypt.' And so you find that, just as a portion of the Torah was written regarding one Israel and another - that if he misappropriated something of him, that he is obligated to a sacrifice, as it is written (Leviticus 5:21) 'If any one sin, and commit a trespass etc.' - so too you find that the Holy One of Blessing wrote a portion of the Torah regarding what goes on between Israel and gerim, that if a man from Israel steals from a ger, the judgement is as if he stole from another man from Israel. You find that regarding this it is written 'a sin that he sinned' and regarding stealing from a ger it is written 'from any sins of a man.' Regarding this one it is written 'and trespassed a trespass against the Lord' and regarding this one it is written 'to trespass a trespass against the Lord.' Regarding this one it is written: 'And it will be, when he sins and is guilty' and regarding the ger it is written 'and that soul will be guilty'. Regarding this one it is written: 'And he will pay with his head' and regarding the ger it is written 'and he will return his guilt with his head'. Regarding this one it is written: 'and he will add his fifth' and regarding the ger it is written 'and he will add a fifth'. Regarding this one it is written: 'and he will bring his guilt-offering to the Lord' and regarding stealing a ger it is written 'besides the ram for the kipurim'. Behold we have learned: that the essence of the gerim is like Israel's. Therefore, they will be as grain and blossom.