Musar for Numbers 5:8

And our Rabbis, may their memory be blessed, said (Yoma 85b), “‘Of all your sins; you shall be pure before the Lord’ - Yom Kippur atones for transgressions between a person and the Omnipresent. Yom Kippur does not atone for transgressions between a person and his fellow until he appeases his fellow.” Hence one who has robbed his fellow must return the theft and confess afterwards. But if he confesses first, his confession is ineffective. [This is] as our Rabbis, may their memory be blessed, said (Bava Kamma 110a) concerning a robber or one who swears falsely [about his debt] who is obligated to pay the principal and a fifth, and to bring a guilt-offering - that one who brings his theft before he has brought his guilt-offering has fulfilled [his obligation]; his guilt-offering before he has brought his theft has not fulfilled [his obligation]. For it is stated concerning the robber of a convert that has no heirs, such that [the robber] must give the repayments to a priest, (Numbers 5:8) “then the guilt shall be to the Lord for the priest; besides the ram of atonement with which atonement is made on his behalf.” Its explanation: The guilt that is mentioned in this verse is referring to the repayment - from the usage (Numbers 5:7), “and he shall give it to whom he is guilty.” And he brings the repayment [first], “besides the ram of atonement with which atonement is made on his behalf” afterwards.