Leviticus 5:16

And he shall make amends. — As the sacrifice was simply to atone for the transgression, the offender was in the first place to make restitution of the full value of the principal which he had inadvertently appropriated.

And shall add the fifth part thereto. — Besides paying the principal, the fifth part of the value of the holy property thus restored is to be added to the original amount. According to the rules which obtained in the time of Christ, the principal was estimated as four-fifths of the whole, and the lacking one-fifth was added. Thus, for instance, if the offender had consumed holy things to the value of four shekels, he had to pay five shekels, the fifth being added to the four. This, according to our mode of reckoning, is one-fourth. No distinction is here made whether the offender be the high priest, a prince, or a private individual.