(Bamidbar 5:7) "and they confess their sins which they have done": and not for what his father has done. So that if one says to him: Give me the pledge that I deposited with your father and he says: You did not deposit (any pledge), and the other says: I beswear you (to that effect), and he says "Amen," I might think that (if he confesses) he is liable; it is, therefore, written (Vayikra 5:5) "then he shall confess wherein he has sinned," and not for what his father has done. "then he shall restore his guilt at its head": Why is this stated?
Because it is written (Ibid. 5:24) "and he shall pay it at its head," I might think that this applies to monetary payment (of the principal). Whence is it derived that he may return the theft itself? From "then he shall restore." (Bamidbar 5:7) "and its fifth shall he add to it": so that it and its fifth make five (equal parts). These are the words of R. Yoshiah.
R. Yonathan says: a fifth of the principal. "and he shall give it to the one to whom he is liable": Why is this stated? Because it is written (Vayikra 5:24) "To whom it belongs shall he give it on the day of (the acknowledgement of) his guilt," I might think that he must give it either to him or to his messenger. Whence do I derive (that he may also give it to) the messenger of beth-din or to the heir (of the one to whom he is liable)?
From "and he shall give it to the one to whom he is liable." R. Nathan says: If one stole a maneh from his neighbor, and he came to beth-din, and he did not manage to pay it before the debtor of the robbed one arrived — Whence is it derived that beth-din may take it from the robber and give it to the debtor? From "and he shall give it to the one to whom he is liable" — in any manner.