or anything at all over which he might swear falsely, and he must make compensation for it in its full amount, and he will add to it a fifth of it. To the one whose it is he will give it on the day his guilt is proved.

The law regarding the defrauded or extorted thing was actually a mercy on the part of God. It was for the benefit of the one defrauded but also of the person whose conscience beat him before the judges of the court and moved him to confess or make an admission of his guilt and correct his wrong. For if he had refused to do this, then there would be no divine forgiveness for him.​—Ex. 22:1, 4, 7; Lev. 6:2-7.

The wholeheartedness required of the repentant offender was shown in the fact that, if the one offended had died in the meantime, his nearest relative would have to be paid the compensation.​—Num. 5:7, 8.

In Israel the amount of value defrauded or extorted had to be returned, with 20 percent added. This was partly because the one defrauded could have been making use of his property for gain to himself. Also, it served as a deterrent to further fraudulent acts on the part of the offender.