Halakhah su Levitico 22:4

And one of these sins is one that illegally has money of a Jew in his hand, from the worth of a small coin and up - for example, he robs him or steals from him, or [money] that remained in his hand from a deposit that was deposited with him or because of a loan or a partnership. The principle of the matter is that [in a case] if he were to admit to him, he would be liable to pay by law, and the robbed or oppressed - or his inheritor or one that comes by his authority - sues him for it, but he denies it and swears falsely about it; when he repents and regrets his sin and returns the 'loot that is in his hand,' he is liable to bring this sacrifice that we said for his sin, besides the fifth that he is obligated to add on the principle and to give to the robbed, as it is stated (Leviticus 5:21), "A soul that sinned and misappropriated a misappropriation from God and denies his kinsman, etc." And Rabbi Akiva says, "What do we learn to say [from] 'a misappropriation from God?' Because any lender and borrower act only with witnesses, [therefore] when he denies, he only denies the witnesses; but one who borrows without witnesses and denies it, he denies the Third Party among them" - the Divine Presence - "That is why it states, 'and misappropriated a misappropriation from God and denies his kinsman, etc.'" (Sifra, Vayikra Dibbura d'Chovah, Chapter 22:4). And it is written after it (Leviticus 5 23-25), "And it shall be when he sins and is guilty" - meaning to say that he will repent, such that he takes responsibility for his own guilt - "and return the theft, etc. and he shall pay it from its principle, and a fifth shall he add upon it, etc. And he shall bring his guilt-offering to the Lord, a ram, etc." And this is what is called the guilt-offering of thefts; and this is from those that come whether for the inadvertent or for the volitional.

That an impure priest not eat priestly tithe: That an impure priest not eat priestly tithe, as it is stated (Leviticus 22:4), "Every man from the seed of Aharon, etc. from the holy things he shall not eat, until he becomes pure." And we say in Tractate Makkot 14b, "From where [do I know about] a warning for priestly tithe" - meaning to say, that he not eat it [while he is] impure? "As it is stated, 'Every man, etc.'; what is the thing that is equal to the seed of Aharon" - meaning to say, that all of the seed eat it, males and females? "I would say, 'that is the priestly tithe.'" And the warning about this matter is repeated, as it is written (Leviticus 22:9), "And they shall keep My charge." And [it is] like they said in Sanhedrin 83a [in] the ninth chapter concerning those liable for death by the hands of the Heavens, that they learn [about] the one who is impure that eats priestly tithe, from "And they shall keep My charge and they shall not bear a sin for it."

That an uncircumcised one not eat priestly tithe: That an uncircumcised one not eat priestly tithe; meaning to say, a priest that is not circumcised - whether he is volitional or inadvertent or from duress, such as when his brothers died because of circumcision, so that the fear of death prevented him from being circumcised; in any manner that it be - since he is uncircumcised, he is forbidden to eat priestly tithe. And the same is the law - that he is forbidden - with other consecrated foods. And this prevention is not elucidated in Scripture, but we rather learn it from an inferential comparison. And the transcriber wrote in the name of Rambam, may his memory be blessed, (Sefer HaMitzvot, Mitzvot Lo Taase 135), "The ones that received the tradition elucidated with this, that this prohibition is from Torah writ and not rabbinic. And the language of Yevamot 70a is, 'From where [do we know] that an uncircumcised does not eat priestly tithe? It is stated, "a boarder and a hired worker" (Exodus 12:45) with regard to the Pesach [sacrifice], and it is stated, "a boarder and a hired worker" (Leviticus 22:10) with regard to priestly tithe. Just as "a boarder and a hired worker" with regard to the Pesach, an uncircumcised is prohibited [from eating] it, so too, "a boarder and a hired worker" stated with regard to priestly tithe, an uncircumcised is prohibited [from eating] it.' And the same is the law for other holy foods. And this is likewise the language of Sifra, Emor, Chapter 4:18. And there it is stated, 'Rabbi Akiva says, "Every man (literally, A man, a man)" (Leviticus 22:4), [is] to include the uncircumcised.' And there - meaning in the Gemara Yevamot 72a - it is elucidated that a stretched [may] eat from priestly tithe from the word of the Torah, but [the Rabbis] decreed [that he may not] because he appears like one uncircumcised. And a stretched is one who stretched his foreskin in a way that he would appear as if he was uncircumcised, after he was circumcised. Behold, it is already elucidated that an uncircumcised is forbidden from the Torah and a stretched is forbidden rabbinically. And understand this. And there it is said that a stretched must be circumcised [again] rabbinically." To here [are his words].