Leviticus 6:5

And shall add the fifth part more thereto. — The first thing the offender must do, when he realises and confesses his guilt, is to make restitution of the property which he had embezzled, if he still has it, or if that be impossible, he is to pay the value of it as estimated by the authorised tribunal. Besides this, the offender is to add a fifth part of the principal, to compensate for the loss which the owner sustained during the interval. It will be seen that in Exodus 22:1, when a person was guilty of any of the offences here specified, the offender was condemned to make a four fold restitution, whilst in the passage before us the mulct is reduced to the restitution of the principal with the addition of a fifth part. The reason of this difference is that the law in Exodus deals with a culprit who is convicted of his crime in a court of justice by means of witnesses, whilst the law before us deals with an offender who, through compunction of mind, voluntarily confesses his offence, and to whom, without this voluntary confession, the offence could not be brought home. It is this difference which constitutes it a case for a trespass offering. (Comp. Numbers 5:7.)

In the day of his trespass offering. — Better, on the day of his guilt. That is, as soon as he acknowledges his guilt, and brings the sacrifice for his offence, he is to make the requisite restitution.