Komentaryo sa Levitico 5:23: Tze'enah Ure'enah, Rashi, Sforno & Rabbeinu Bahya

“Restore that which he got through robbery or fraud” [5:23]. Bahya asks a question. Why did it have to say, “that he stole,” that he should return the robbery that he had stolen, but it says he should return that which he stole? The explanation is that this teaches us that he must return what he stole. However, if he wants to return money, he should not do this. The Talmud says in [tractate] Baba Kama. If a person has stolen a beam and had built it into his house, he is obligated to tear down the whole house and take out the beam in order to return it. However, he cannot pay money for the beam; that does not help. However, the House of Hillel says that they made a regulation that one should accept money for the beam, expecting that the person would quickly repent. He should not say, I will gladly return the beam, but it is difficult to tear down the whole house. Therefore, one should accept money for the beam. It is known that there are two types of sins. One is that the person commits sins against the Holy One; he does this to his own soul. The other one are the sins that he does to his friend. He denigrates or assaults him. He only sins against a person. However, the one who steals, also sins against God. Therefore, the sin is more severe than all the other sins in the world. The Flood was caused for no other reason than stealing. Ezekiel had punished Israel for their sins. He said: you have spilled blood and have shamed My holiness, and have engaged in slander and taken usury. You have forgotten Me and at the very end says, you have stolen. Therefore, I want to kill you. Here it is heard that God kills and punishes the person because of stealing.²⁴Bahya, Leviticus, 5:23.

יחטא ואשם‎‎ כי‎ means when he comes to a recognition of himself (recognises his duty) to repent of his sin and makes up his mind to confess that he has sinned and has incurred guilt).

והשיב את הגזלה..ואת אשמו יביא, the sacrifice does not achieve atonement until the guilty party has first satisfied the demands on him by the injured party.