נֶ֚פֶשׁ כִּ֣י תֶחֱטָ֔א וּמָעֲלָ֥ה מַ֖עַל בַּיהוָ֑ה וְכִחֵ֨שׁ בַּעֲמִית֜וֹ בְּפִקָּד֗וֹן אֽוֹ־בִתְשׂ֤וּמֶת יָד֙ א֣וֹ בְגָזֵ֔ל א֖וֹ עָשַׁ֥ק אֶת־עֲמִיתֽוֹ׃
Kapag ang isang tao ay nagkasala at nakagawa ng paglabag laban sa Walang-Hanggan, at nagkaila sa kanyang kapwa tungkol sa isang bagay na ipinagkatiwala sa kanya, o sa salaping inilagay sa kanyang kamay, o sa isang bagay na inagaw niya, o pinagkaitan niya ng nararapat ang kanyang kapwa;
Rashi
ונפש כי תחטא IF A SOUL SIN [AND COMMIT FAITHLESSNESS AGAINST THE LORD] — R. Akiba said, What is the force of מעל בה׳ ומעלה here, where it does not speak of betraying “holy things of the Lord” as in v. 15, but of betraying one’s neighbour? Because whoever lends or borrows money or does business with another, does it as a rule only in the presence of witnesses or by a document, therefore when he repudiates the matter, he repudiates the witnesses or the document; but he who deposits something with his neighbour does not wish any living soul to know about it except the Third Being (God) who is between them; therefore when he repudiates the deposit, he is repudiating the Third Being who is between them (Sifra, Vayikra Dibbura d'Chovah, Chapter 22 4).
Ibn Ezra
a breach of faith in God by doing something wrong to his fellow man
Rashbam
וכחש בעמיתו, a guilt offering concerning robbery, mentioned in this portion.
Or HaChaim
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בתשומת יד A CHARGE — He denies that he has put (שָׂם) money into his (the neighbour’s) hand (יד, i. e. that he has put money at his disposal) for the purpose of doing business in partnership or as a loan (cf. Onkelos and Sifra, Vayikra Dibbura d'Chovah, Chapter 22 6).