Numbers 5:8

But if. Moses does not mention this case, Leviticus vi. 2, 5. Here he determines that the heirs, if known, must be entitled to the restitution. A Hebrew could not die without an heir; but a proselyte might, and then restitution was to be made to God. The Rabbins say, that when the person injured was already dead, the offender took 10 persons with him to the grave of the deceased, and said, "I have sinned against the Lord and against. N.; I have injured him thus. " After which he gave what was due to his heirs; or, if none could be found, to the house of judgment or the judges, who might restore it, if any claimant appeared afterwards.