וְהִתְוַדּ֗וּ אֶֽת־חַטָּאתָם֮ אֲשֶׁ֣ר עָשׂוּ֒ וְהֵשִׁ֤יב אֶת־אֲשָׁמוֹ֙ בְּרֹאשׁ֔וֹ וַחֲמִישִׁת֖וֹ יֹסֵ֣ף עָלָ֑יו וְנָתַ֕ן לַאֲשֶׁ֖ר אָשַׁ֥ם לֽוֹ׃
тогда они признают свой грех, который они совершили; и он полностью возместит свою вину и добавит к ней пятую часть, и передаст ее ему, в отношении которого он был виновен.
Jerusalem Talmud Bava Kamma
HALAKHAH: “He who robbed at least a peruṭa’s worth from a fellow man,” etc. So is the Mishnah: Until the last fifth becomes less than a peruṭa’s worth85This refers to Mishnah 10, cf. Note 83.. Rebbi Jonathan said: By handing over the fifth, the fifth becomes capital86If the robber starts paying the fifth, it becomes capital in the terminology of the Mishnah.. This only applies with witnesses87For if the robber confessed in presence of the victim and the latter agreed to be paid later, the sum becomes a loan and has to be paid under the law of loans rather than that of restitution; it can be repaid to the creditor’s agent. The Babli, 108a, disagrees and holds that the fifth be due only on the confession by the robber but not on the testimony of witnesses. The explanations of Ibn Ezra (Num. 5:7) and Ḥizquni (Lev. 5:24) who require a simple fifth on the confession and two fifths on testimony of witnesses are based on the Yerushalmi. and at the time of sacrifices88Since payment of the fifth is stated as a precondition to atonement by sacrifice, the payment of the fifth cannot be enforced in the absence of a Temple; cf. Rashi 63b, s.v. הודה מעצמו..