וְאִם־אֵ֨ין לָאִ֜ישׁ גֹּאֵ֗ל לְהָשִׁ֤יב הָאָשָׁם֙ אֵלָ֔יו הָאָשָׁ֛ם הַמּוּשָׁ֥ב לַיהוָ֖ה לַכֹּהֵ֑ן מִלְּבַ֗ד אֵ֚יל הַכִּפֻּרִ֔ים אֲשֶׁ֥ר יְכַפֶּר־בּ֖וֹ עָלָֽיו׃
만일 죄 값을 받을 만한 친족이 없거든 그 죄 값을 여호와께 드려 제사장에게로 돌릴 것이니 이는 그를 위하여 속죄할 수양 외에 돌릴 것이니라
Rashi on Numbers
ואם אין לאיש גאל BUT IF THE MAN HAS NO KINSMAN — This means that the claimant who put him to the oath, died and has left no heirs,
Sforno on Numbers
'המושב לה, when the original owner of the stolen property no longer exists, it is proper to make restitution to the “boss” of the person from whom it has been taken, his “boss” being none other than G’d. [The author considers any property owned by any one on earth as only “on loan” from the real owner, from G’d. Ed.] Our sages phrase this as “when the servant dies he has to return it to the master.” (Baba Batra 51)
Rashbam on Numbers
מלבד איל, the eyl ha-asham mentioned in Leviticus 5,25, compare Rashi.