משנה אויף במדבר 5:10

If he [who had stolen from the convert] gave the money to the men of the priestly watch and then died, his inheritors cannot recover it from their [the priests] hands, as it says, “Whatsoever a man gives to a priest shall be his” (Numbers 5:10). If he gave the money to Yehoyariv, and the Guilt-offering to Yedayah, he has fulfilled his obligation. If he gave the Guilt-offering to Yehoyariv and the money to Yedayah: if the Guilt-offering still remains, the sons of Yedayah shall offer it; otherwise, he must bring another Guilt-offering. For if a man brought what he had stolen before he offered his Guilt-offering, he has fulfilled his obligation. But if he brought his Guilt-offering before he brought what he had stolen, he has not yet fulfilled his obligation. If he gave the value but not the [added] fifth, the [added] fifth does not prevent [him from offering the Guilt-offering].