Sifrei Mitzvot do Kapłańska 5:16

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

A co zgrzeszył przeciw świętości wróci, i piątą część nadto dołoży, i odda kapłanowi; kapłan zaś rozgrzeszy go baranem pokutnym, a odpuszczoném mu będzie. 

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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