레위기 5:16의 시프레이 미츠보트

וְאֵ֣ת אֲשֶׁר֩ חָטָ֨א מִן־הַקֹּ֜דֶשׁ יְשַׁלֵּ֗ם וְאֶת־חֲמִֽישִׁתוֹ֙ יוֹסֵ֣ף עָלָ֔יו וְנָתַ֥ן אֹת֖וֹ לַכֹּהֵ֑ן וְהַכֹּהֵ֗ן יְכַפֵּ֥ר עָלָ֛יו בְּאֵ֥יל הָאָשָׁ֖ם וְנִסְלַ֥ח לֽוֹ׃ (פ)

성물에 대한 범과를 갚되 그것에 오분 일을 더하여 제사장에게 줄 것이요 제사장은 그 속건제의 수양으로 그를 위하여 속한즉 그가 사함을 얻으리라

Sefer HaMitzvot

That is that we were commanded that anyone who benefits from consecrated property add a fifth; likewise if he eats consecrated food - meaning if [a non-priest] ate from the priestly tithe - inadvertently, he pays for what he ate or the measure of what he benefitted, with the addition of a fifth. And that is His, may He be exalted, saying, "He shall pay for that wherein he was remiss about the consecrated things, and he shall add a fifth to it" (Leviticus 5:16); as well as His saying, "But if a man eats of consecrated things inadvertently, etc." And the regulations of this commandment have already been explained in Tractate Meilah and in Tracte Terumah as well. (See Parashat Vayikra; Mishneh Torah, Trespass 1.)
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Sefer Hamitzvot of Rasag

Mem An embezzler
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