Midrash su Levitico 5:24

1) (Vayikra 5:23): ("And it shall be, when he sinned and he is guilty, then he shall return the theft that he has stolen, or the oppression that he has oppressed, or the pledge which was deposited with him, or the lost object which he found.") "And it shall be": Immediately, what shall he do? "then he shall return, etc." If (only) "then he shall return" were stated, I might think: specifically (the stolen object, and if it were lost, he need not return anything). It is, therefore, written (Vayikra 5:24): "and he shall pay (for) it (if he cannot find it). ("and he shall pay): I might think that he should (both) return (the object) and pay (in addition). And do not wonder about this, for a thief pays double, and, if he slaughtered and sold (the animal), four or five times (its worth). It is, therefore, (to negate this) written the theft," itself, and he does not (both) return (it) and pay (in addition).

(Bamidbar 5:7) "and they confess their sins which they have done": and not for what his father has done. So that if one says to him: Give me the pledge that I deposited with your father and he says: You did not deposit (any pledge), and the other says: I beswear you (to that effect), and he says "Amen," I might think that (if he confesses) he is liable; it is, therefore, written (Vayikra 5:5) "then he shall confess wherein he has sinned," and not for what his father has done. "then he shall restore his guilt at its head": Why is this stated? Because it is written (Ibid. 5:24) "and he shall pay it at its head," I might think that this applies to monetary payment (of the principal). Whence is it derived that he may return the theft itself? From "then he shall restore." (Bamidbar 5:7) "and its fifth shall he add to it": so that it and its fifth make five (equal parts). These are the words of R. Yoshiah. R. Yonathan says: a fifth of the principal. "and he shall give it to the one to whom he is liable": Why is this stated? Because it is written (Vayikra 5:24) "To whom it belongs shall he give it on the day of (the acknowledgement of) his guilt," I might think that he must give it either to him or to his messenger. Whence do I derive (that he may also give it to) the messenger of beth-din or to the heir (of the one to whom he is liable)? From "and he shall give it to the one to whom he is liable." R. Nathan says: If one stole a maneh from his neighbor, and he came to beth-din, and he did not manage to pay it before the debtor of the robbed one arrived — Whence is it derived that beth-din may take it from the robber and give it to the debtor? From "and he shall give it to the one to whom he is liable" — in any manner.

7) Whence is it derived that what is stated above, (namely, "a deposit") (Vayikra 5:21), (but not repeated in 5:23) is included below (in all of the halachoth that apply to the others)? From (Vayikra 5:24): "of all." "that he swears upon it falsely" — until he intends it (the falsehood, excluding an instance in which he mistakenly thought that he was swearing to the truth, in which case he is exempt). From here it is seen that there is liability for wittingness in the (false) oath, and for unwittingness in the oath (i.e., not knowing that it is forbidden) in combination with wittingness (in denial) of the pledge, and that there is no liability for (complete) unwittingness. What is the liability for wittingness? A guilt-offering (valuated) in silver shekalim.