"he shall pay double to his neighbor": R. Shimon says: I read here "he shall pay double to his neighbor," and elsewhere, (Leviticus 5:24) "and he shall pay it (the principal) at its head (and its fifth shall he add to it)!" How are these two verses to be reconciled? One who pays (only) the principal must pay the fifth, and one who pays kefel is exempt from the fifth. "to his neighbor," and not to the Temple; "to his neighbor," and not to others (i.e., idolators).