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16. Before offering the ram, the sinner had first to make restitution. In the case of a holy food item, this would involve replacing the item and adding twenty per cent (cf. 22:14), a percentage far less than penalties for other sins. For instance, if a thief was caught before confessing, repayment penalties could range from 200 per cent to 500 per cent (cf. Exod. 22:1; 22:4, 6). The lesser penalty in this instance could be due to the fact that the item was taken by mistake and the sinner confessed. Since the item had been taken from the holy things, and since these belonged to the priest (see at v. 15), the sinner naturally gives the payment to the one who has been wronged: the priest (22:14; cf. 6:4; Num. 5:7).
After restitution has been made, the priest makes atonement with the ram, so that the sinner may be forgiven.
Sklar, J. (2013). Leviticus: An Introduction and Commentary. (D. G. Firth, Ed.) (Vol. 3, pp. 121–122). Nottingham, England: Inter-Varsity Press.