Leviticus 5:16
15, 16. sin through ignorance, in the holy things of the Lord, &c.—This is a case of sacrilege committed ignorantly, either in not paying the full due of tithes, first-fruits, and similar tribute in eating of meats, which belonged to the priests alone—or he was required, along with the restitution in money, the amount of which was to be determined by the priest, to offer a ram for a trespass offering, as soon as he came to the knowledge of his involuntary fraud.
Numbers 5:8
6-8. When a man or a woman shall commit any sin that men commit, to do a trespass against the Lord—This is a wrong or injury done by one man to the property of another, and as it is called "a trespass against the Lord," it is implied, in the case supposed, that the offense has been aggravated by prevaricating—by a false oath, or a fraudulent lie in denying it, which is a "trespass" committed against God, who is the sole judge of what is falsely sworn or spoken (Ac 5:3, 4).
and that person be guilty—that is, from the obvious tenor of the passage, conscience-smitten, or brought to a sense and conviction of his evil conduct. (See on Le 6:2). In that case, there must be: first, confession, a penitential acknowledgment of sin; secondly, restitution of the property, or the giving of an equivalent, with the additional fine of a fifth part, both as a compensation to the person defrauded, and as a penalty inflicted on the injurer, to deter others from the commission of similar trespasses. (See on Ex 22:1). The difference between the law recorded in that passage and this is that the one was enacted against flagrant and determined thieves, the other against those whose necessities might have urged them into fraud, and whose consciences were distressed by their sin. This law also supposes the injured party to be dead, in which case, the compensation due to his representatives was to be paid to the priest, who, as God's deputy, received the required satisfaction.