16 They must make restitution for what they have failed to do in regard to the holy things, pay an additional penalty of a fifth of its value and give it all to the priest. The priest will make atonement for them with the ram as a guilt offering, and they will be forgiven.

Matthew Henry's Commentary on Leviticus 5:16

Commentary on Leviticus 5:14-19

(Read Leviticus 5:14-19)

Here are offerings to atone for trespasses against a neighbour. If a man put to his own use unwittingly, any thing dedicated to God, he was to bring this sacrifice. We are to be jealous over ourselves, to ask pardon for the sin, and make satisfaction for the wrong, which we do but suspect ourselves guilty of. The law of God is so very broad, the occasions of sin in this guilty of. The law of God is so very broad, the occasions of sin in this world are so numerous, and we are so prone to evil, that we need to fear always, and to pray always, that we may be kept from sin. Also we should look before us at every step. The true Christian daily pleads guilty before God, and seeks forgiveness through the blood of Christ. And the gospel salvation is so free, that the poorest is not shut out; and so full, that the most burdened conscience may find relief from it. Yet the evil of sin is so displayed as to cause every pardoned sinner to abhor and dread it.

8 But if that person has no close relative to whom restitution can be made for the wrong, the restitution belongs to the Lord and must be given to the priest, along with the ram with which atonement is made for the wrongdoer.

Matthew Henry's Commentary on Numbers 5:8

Commentary on Numbers 5:1-10

(Read Numbers 5:1-10)

The camp was to be cleansed. The purity of the church must be kept as carefully as the peace and order of it. Every polluted Israelite must be separated. The wisdom from above is first pure, then peaceable. The greater profession of religion any house or family makes, the more they are obliged to put away iniquity far from them. If a man overreach or defraud his brother in any matter, it is a trespass against the Lord, who strictly charges and commands us to do justly. What is to be done when a man's awakened conscience charges him with guilt of this kind, though done long ago? He must confess his sin, confess it to God, confess it to his neighbour, and take shame to himself; though it go against him to own himself in a lie, yet he must do it. Satisfaction must be made for the offence done to God, as well as for the loss sustained by the neighbour; restitution in that case is not enough without faith and repentance. While that which is wrongly gotten is knowingly kept, the guilt remains on the conscience, and is not done away by sacrifice or offering, prayers or tears; for it is the same act of sin persisted in. This is the doctrine of right reason, and of the word of God. It detects hypocrites, and directs the tender conscience to proper conduct, which, springing from faith in Christ, will make way for inward peace.