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Such people are to confess the wrong which they have done. They are to make full restitution for their guilt, then add one fifth of its value on top of that and give it to the person they have wronged. But if the wronged person has no next-of-kin to receive the restitution, the restitution goes to the Lord for the priest, in addition to the atonement ram, with which the priest will make atonement for him. Every elevated offering that the Israelites present to the priest will belong to the priest.

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