Leviticus 5:16
And he shall make amends for the harm that he hath done in the holy thing, and shall add the fifth part thereto, and give it unto the priest: and the priest shall make an atonement for him with the ram of the trespass offering, and it shall be forgiven him.
Harm done in a holy thing must be repaired by making amends for it, adding a fifth part of its value thereto, and giving it to the priest, after which the priest makes atonement with the ram of the trespass offering and the one who did the harm is forgiven. The trespass offering is one of the required returns to God by which property was sanctified, God's claims were kept paramount, and Israel was reminded in almost every article of the Giver. In this place it stands together with the tithe, sin offerings, thank offerings, ransoms, firstfruits, gleanings for the poor, sabbath-year provision, release from debt, hospitalities, gifts to the poor, and assessments as dues to be returned to God.
The requirement rests upon all rather than upon a particular class, and it is proportioned to what each possesses, so that a larger capital entrusted calls for a more valuable gift. Conscientious givers returned about one-third of income for religious interests and the poor, besides special free-will calls such as those for the tabernacle and the temple. Its integrity was guarded by stated examinations of whether vows had been faithfully performed. Where a wrong done to another person can be repaired, reparation should be made, and where the injured person has died so that restitution is no longer possible, bringing a trespass offering to the Lord is a way to seek pardon.