Комментарий к Вайикра 5:24

בראשו — This means the principal — the capital (ראש) money.

ביום אשמתו, when he confessed and promised not to sin again in respect to any or several of the above mentioned offences, i.e. denial of things given to him in trust, open robbery, abusing his position of authority unfairly, or appropriating things lost by another Jew when he was aware of the owner of the item in question.

לאשר הוא לו יתננו, “he shall give it to its owner.” This means that the party who had first been guilty of denial has to give both principal and premium to the injured party. Restitution is not effected through the good offices of the court but directly by the guilty party to the injured party. It is also possible that the words לאשר הוא לו mean that the money is to be returned to the party entitled to it, i.e. the heirs of the person from whom it has been taken against his will, if that person had died in the interval.