Tafsiran Bilangan 5:8: Rashi, Sforno, Rashbam & Siftei Chakhamim

וְאִם־אֵ֨ין לָאִ֜ישׁ גֹּאֵ֗ל לְהָשִׁ֤יב הָאָשָׁם֙ אֵלָ֔יו הָאָשָׁ֛ם הַמּוּשָׁ֥ב לַיהוָ֖ה לַכֹּהֵ֑ן מִלְּבַ֗ד אֵ֚יל הַכִּפֻּרִ֔ים אֲשֶׁ֥ר יְכַפֶּר־בּ֖וֹ עָלָֽיו׃

Tetapi jika orang itu tidak mempunyai ahli waris yang kepadanya ganti rugi atas kesalahan itu dapat dikembalikan, maka ganti rugi yang dikembalikan itu menjadi milik Yang Mahakekal, yaitu bagi imam, selain domba jantan pendamaian yang dengannya imam mengadakan pendamaian bagi orang itu.

Rashi

ואם אין לאיש גאל BUT IF THE MAN HAS NO KINSMAN — This means that the claimant who put him to the oath, died and has left no heirs,
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Sforno

'המושב לה, when the original owner of the stolen property no longer exists, it is proper to make restitution to the “boss” of the person from whom it has been taken, his “boss” being none other than G’d. [The author considers any property owned by any one on earth as only “on loan” from the real owner, from G’d. Ed.] Our sages phrase this as “when the servant dies he has to return it to the master.” (Baba Batra 51)
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Rashbam

מלבד איל, the eyl ha-asham mentioned in Leviticus 5,25, compare Rashi.
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Rashi

להשיב האשם אליו TO WHOM THAT WHEREIN HE IS GUILTY COULD BE RESTORED, when he decided at a later period to confess his sin. — Our Rabbis asked (Sifrei Bamidbar 4:1; Bava Kamma 109a): But can you find anyone in Israel who has no kinsman whatsoever, neither a son nor a brother nor other relative near akin to him from his father’s family, going back as far as Jacob? But this person referred to is a proselyte who died and has no heirs (his heathen relatives not being entitled to succeed to his property) (Sifrei Bamidbar 4:1; Bava Kamma 109a).
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