Comentario citado sobre Levítico 5:24

יוליכנו אחריו אפילו למדי – for he has no atonement until he returns it himself to the person he stole it from, for concerning taking an oath on a lie, it is written (Leviticus 5:24): “He shall pay it to its owner [when he realizes his guilt].”

muss es ihm nachführen. Denn seine Schuld wird nur gesühnt, wenn er es dem Beraubten selbst wieder erstattet, wie es heisst (Lev. 5, 24): „Demjenigen, dem es gehört, soll er es geben.“

למעל מעל בה׳ [WHEN A MAN OR WOMAN SHALL DO ANY OF THE SINS AGAINST MAN,] TO ACT DECEITFULLY AGAINST THE LORD — Here, you see, Scripture writes down again the section dealing with a person who robs by violence from another, and swears falsely regarding it, — it is the same section that has already been stated in the Sedrah ויקרא (Lev 5:21), “[If a soul sin], and commits a trespass against the Lord, and deny unto his neighbour etc.” The reason why it is repeated here is because of two new points which are contained in it. The one is that it (Scripture) writes here, “and if they confess” which teaches that one is not liable to payment of the fifth (in addition to the capital; cf. Leviticus 5:24), nor to bring a guilt offering (cf. Leviticus 5:25) if he is convicted by the evidence of witnesses, but only when he himself confesses the matter (his guilt). The second new point is about something stolen from a proselyte (cf. Rashi on v. 8) — that it has to be handed over to the priests (cf. Sifrei Bamidbar 2).

he must carry it after him even as far as Media: as there is no atonement for him until he returns it to the actual person from whom he stole it...