Midrash su Levitico 5:16

7) (Vayikra 5:16) "And for what he sinned from the holy he shall pay": to that specific "holy" (area that he profaned. If that of the altar, he pays to the altar; if that of Temple maintenance, to Temple maintenance. Whence is it derived (that he is liable for meilah) for even less than the amount of a perutah? For I would think that since he is not (technically) liable for meilah (of less than a perutah), he should not be liable for payment; it is, therefore, written: "from the holy," to make him liable for meilah of less than the amount of a perutah). Whence do I derive that one pays the fifth and the guilt-offering on meilah of these (the first) payments? From: "the holy he shall pay" (connoting that the payments themselves become holy and one who profanes them must add a fifth and bring a guilt-offering).

... “And David went and he took the bones of Saul and the bones of Jonathan his son from the men of Jabesh- gilead… And he brought up from there the bones of Saul and the bones of Jonathan his son…” (Shmuel II 21:12-13) What did David do? He went and gathered all the elders and great ones of Israel, crossed the Jordan River, and came to Yavesh-gilead. He found the bones of Shaul and his son Yonatan, placed them in a casket and crossed back over the Jordan, as it says “And they buried the bones of Saul and Jonathan his son in the country of Benjamin in Zela, in the tomb of Kish his father and they did all that the king commanded…” (Shmuel II 21:14) What does ‘in Zela, in the tomb of Kish his father’ mean? It comes to teach us that they brought them to the border of Jerusalem and buried them there. Zela is next to Jerusalem, as it says “And Zelah, Eleph, and the Jebusite, which is Jerusalem…” (Yehoshua 18:28) ‘and they did all that the king commanded’ And what did the king command? He commanded that they carry Shaul’s casket from tribe to tribe. As Shaul’s casket entered each tribe’s territory all the men, women and children came out in order to perform an act of loving kindness to Shaul and his sons and thereby all of Israel would fulfill its obligation to loving kindness. This went on until they reached the land of his portion on the border of Jerusalem. Since the Holy One saw that they did loving kindness to Shaul and fulfilled the judgement of the Givonites He was immediately filled with mercy and sent rain upon the land, as it says “And God was entreated for the land after that.” (Shmuel II 21:14) From this we learn how close the Holy One brings those that are far away, even though they converted not for the sake of heaven. There is no need to even mention how he draws near righteous converts, “O Lord, all the kings of the earth will acknowledge You…” (Tehillim 138:4)

8) "and its fifth he shall add to it": so that it and its fifth equal five (i.e., if the value is four, he shall not take one-fifth of that, but add an additional part). "and he shall give it to the Cohein": to exclude (his deriving benefit from) five dead sin-offerings, (which have no monetary value, in which instance he does not bring a meilah offering and does not add a fifth). "and he shall give it to the Cohein and the Cohein": I would think that if the meilah money came to the hands of the Cohein (to give to the Temple treasurer, and he did not do so, but used the money to purchase the intended offering), (I would think that) the Cohein would not be guilty of meilah; it is, therefore, written: "and he shall give it to the Cohein and the Cohein" to teach us that the Cohein is guilty of meilah.