Leviticus 5:15
If a soul commit a trespass, and sin through ignorance, in the holy things of the LORD; then he shall bring for his trespass unto the LORD a ram without blemish out of the flocks, with thy estimation by shekels of silver, after the shekel of the sanctuary, for a trespass offering:
The trespass offering stands as one of many required returns by which property was sanctified and God's claims were kept paramount. The tithe alone was not the standard of giving. The requirement was proportioned to the amount possessed, so the larger the entrusted capital the more valuable the gift required in return. Those possessing ten or twenty thousand dollars therefore owe not only their proportion under the tithing system but also sin offerings and thank offerings. Joined with the ransom for the firstborn, the firstfruits of flocks and harvest, the leaving of field corners and dropped grain for the poor, the letting of the land to produce spontaneously for the needy every seventh year, sacrificial offerings, sin offerings, remission of debts every seventh year, hospitalities, gifts to the poor, assessments on property, and special freewill offerings such as those for the wilderness tabernacle and the Jerusalem temple, it called for about one-third of income from the conscientious for religion and the poor. The people were questioned at stated periods whether they had faithfully performed their vows.
When a wrong cannot be made right by restitution because the injured person has died, a trespass offering may be brought to the Lord. The Lord accepts that offering and pardons the offender. If the wronged person is still living, reparation should instead be made directly to that person where possible.