Halakhah su Levitico 5:16

The commandment of the addition of a fifth for one who eats from the consecrated or misappropriates it: That one who benefits from the consecrated (see Sefer HaMitzvot LaRambam, Mitzvot Ase 118) pay - it is one whether it is the consecrated [foods] of the altar or the consecrated things of the [Temple], and even lower level consecrated [foods] or if he eats the consecrated inadvertently, meaning the priestly tithe - all that he eats or benefits from it, with the addition of a fifth. And he [also] brings a sacrifice for his inadvertent transgression - a ram of two sela or more - and this is what is called the guilt-offering of misappropriations - and it is one of five definite guilt-offerings. [The source of adding the fifth is] as it is stated (Leviticus 5:15), "A soul that misappropriates a misappropriation, etc. he shall bring his guilt-offering, etc." And it is stated (Leviticus 5:16), "And that which he has sinned from the consecrated he shall pay, and its fifth shall he add to it."

And the laws of misappropriation are whether with the consecrated for the altar or the consecrated of the [Temple] upkeep. And the measure of misappropriation is [the value of] a small coin (Meilah 18a). There is no misappropriation for those things that have become permissible to eat among the sacrifices - such as meat of the sin-offering and guilt-offering after the sprinkling of their blood; or the two breads after the sprinkling of the blood of the two lambs. Even if a commoner ate from one of these and similar to them - since they are permissible for some people to benefit from, anyone who benefits from them has not misappropriated. And even if they became disqualified and forbidden to eat - since there was a time that they were permitted, one is not [any longer] liable for misappropriation for them. If he is in doubt if he misappropriated or did not misappropriate, he is exempted from the payments and from the sacrifice. The payment of the principal and the bringing of the guilt-offering impede the atonement, but not the fifth; as it is stated about the ram of the guilt offering (Leviticus 5:16), "and he shall be forgiven" - the ram and the guilt-offering impede, but the fifth does not impede [it]. And once the one who adds has added the fifth, if he benefited from the fifth, he adds a fifth to [the] fifth; since it is considered like the beginning of the consecrated things. And the fifth is one of four [parts] of the principal, [such that] it and its fifth are five. And the rest of its details are elucidated in Meilah and Temurah.

Anyone who misappropriates volitionally is lashed and pays the principal of what he damaged of the sacred. And its warning is from that which is stated (Deuteronomy 12:17), "You may not eat in your gates, etc. your vows" - we learned from the tradition that this is a warning to the one that eats meat of the fire-offering - as we said above (Sefer HaChinukh 447), since all of it is for God, may He be blessed. And the law is the same for the rest of all the consecrated which is only for God - whether it is from the consecrated for the altar or the consecrated of the [Temple] upkeep: If he benefited of the value of a small coin, he is lashed. If he misappropriated inadvertently, he pays what he benefited and an addition of a fifth, and he brings a ram [purchased] with two sela and sacrifices it as a guilt-offering and it atones for him - and this is what is called the guilt-offering of misappropriations, as it is stated (Leviticus 5:15-16), "inadvertently from the consecrated things of the Lord, etc. he shall bring his guilt-offering to the Lord, etc. And that which he sinned from the holy, he shall pay and add its fifth upon it." The payment of the principal with the addition of the fifth and the bringing of the sacrifice is a positive commandment (Sefer HaChinukh 127). The payment of the principal and the bringing of the guilt-offering impede the atonement, but not the fifth; as it is stated about the ram of the guilt offering (Leviticus 5:16), "and he shall be forgiven" - the ram and the guilt-offering impede, but the fifth does not impede [it]. If he brought his misappropriation [offering] before he brought his guilt [payment], he has not fulfilled [his obligation]. If he is in doubt if he misappropriated or did not misappropriate, he is exempted from the payments and from the sacrifice. And the fifth is like the beginning of the consecrated things; and [so] if he benefited from it, he adds a fifth to [the] fifth. And we have already elucidated several times (see Sefer HaChinukh 355) that the fifth is one of four [parts] of the principal, [such that] it and its fifth are five. And there are things that one is not liable for misappropriation from Torah writ, but it is forbidden to benefit from them rabbinically; and one who benefits from them only pays the principle, but does not add a fifth and does not bring a guilt-offering, as is elucidated in Tractate Meilah (Chapter 3).