וְהִתְוַדּ֗וּ אֶֽת־חַטָּאתָם֮ אֲשֶׁ֣ר עָשׂוּ֒ וְהֵשִׁ֤יב אֶת־אֲשָׁמוֹ֙ בְּרֹאשׁ֔וֹ וַחֲמִישִׁת֖וֹ יֹסֵ֣ף עָלָ֑יו וְנָתַ֕ן לַאֲשֶׁ֖ר אָשַׁ֥ם לֽוֹ׃
그 지은 죄를 자복하고 그 죄 값을 온전히 갚되 오분지 일을 더하여 그가 죄를 얻었던 그 본주에게 돌려 줄 것이요
Rashi on Numbers
את אשמו בראשו [HE SHALL RESTORE] THAT WHEREIN HE IS GUILTY, AS BEING THE CHIEF SUM — This means, he shall restore the principal about which he has sworn falsely (Bava Kamma 110a).
Or HaChaim on Numbers
והשיב את אשמו, and he shall make restitution for his guilt, etc. The Torah again switched to use of the singular although the verse had commenced by speaking about sinners in the plural confessing their guilt. The reason is that when it comes to having to confess one's guilt all sinners are in a similar situation. When it comes to making restitution, however, this is not so as the Torah makes allowances for poor people whose sin-offering consists of lower priced birds or even a meal-offering only. We have learned this in Leviticus 5,7-5,13.