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.
Mishnah Bava Kamma
If a man stole from a convert and swore [falsely] to him, and the convert died, he must repay the value and the added fifth to the priests, and the Guilt-offering to the altar, as it says: “If the man has no kinsman to whom restitution can be made, the amount which is repaid shall go to the priest in addition to the ram of atonement, whereby atonement shall be made for him” (Numbers 5:8). If he brought the money and the Guilt-offering and then died, the money shall be given to his sons, and the Guilt-offering shall be left to pasture until it suffers a blemish, when it shall be sold, and its value falls to the Temple treasury.