וְהִתְוַדּ֗וּ אֶֽת־חַטָּאתָם֮ אֲשֶׁ֣ר עָשׂוּ֒ וְהֵשִׁ֤יב אֶת־אֲשָׁמוֹ֙ בְּרֹאשׁ֔וֹ וַחֲמִישִׁת֖וֹ יֹסֵ֣ף עָלָ֑יו וְנָתַ֕ן לַאֲשֶׁ֖ר אָשַׁ֥ם לֽוֹ׃
maka mereka harus mengakui dosa yang telah mereka lakukan, dan ia harus mengembalikan penuh apa yang menjadi kesalahannya, ditambah seperlima dari nilainya, lalu memberikannya kepada orang yang terhadapnya ia bersalah.
Shenei Luchot HaBerit
והתודו את חטאתם . The Sefer HaChinuch writes that we are commanded to confess all our sins before G–d as soon as we feel sorry to have committed such sins. The manner in which this is done is that the sinner recites: "O Lord, I have sinned inadvertently, knowingly, or even out of feelings of rebelliousness," followed by a list of the sins committed. It is necessary to spell out each sin as explicitly as one is capable of, and beg for forgiveness. The procedure should not be something cursory. Our sages add that even sins that can be atoned for by the bringing of a sacrifice must be spelled out at the time the sacrifice is offered. Concerning such sins, the Torah says in Numbers 5,6: "Speak to the children of Israel, any man or woman who will commit any of the sins one is apt to commit against one's fellow man thus breaking faith with G–d, and that person becomes aware of his guilt, he shall confess their sins which they have committed." The Mechilta there comments that the words in Leviticus 5,5: והתודה אשר חטא עליה, indicate that the confession must take place before the sin offering has been slaughtered.
Sha'arei Teshuvah
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.
Shenei Luchot HaBerit
Books have been written on the subject, and I do not propose to deal with this except to debunk those who say that the whole point of doing Teshuvah is to obtain forgiveness for one's sins, and to head off afflictions. One must not approach repentance from that aspect, but one must confess the sins committed with each specific organ. Only when one does so will repentance "tear up all evil decrees in the world." This is the true meaning of our verse (5,7) והשיב את אשמו בראשו, "and bring back his guilt on his own head."