(Bamidbar 5:8) "And if the man does not have a redeemer (to whom to return the debt"): R. Yishmael says: Now is there a man in Israel who does not have a redeemer? Scripture (in this instance) is teaching about one who robs a proselyte and swears to him (falsely), after which the proselyte dies — that he pays the principal and the fifth to the Cohanim and the guilt-offering to the altar, (a proselyte, halachically, having no heirs.)
R. Nathan says: "And if the man does not have a redeemer": This tells me only of a man. Whence do we derive (the same for) a woman? From "to whom to return the debt," (connoting either man or woman). If so, why is it written "the man"?
For a man, a search must be made to determine whether or not he has a redeemer. For a minor, a search need not be made, it being certain that he has no redeemer (i.e., sons who can inherit him). ("And if the man does not have a redeemer":) Abba Chanan says in the name of R. Eliezer. Scripture speaks of the one who was robbed. — But perhaps it speaks of the robber. — (This cannot be, for) "to whom to return the debt" proves that it speaks of the one who is robbed. "the debt (ha'asham) which is returned": Scripture here speaks of money (and not of the guilt-offering proper). — But perhaps it does speak of the guilt-offering proper! — (This cannot be, for) "aside from the ram of atonement whereby atonement shall be made for him" speaks of this.
How, then, am I to understand "ha'asham which is returned to the L-rd"? As referring to money (i.e., the principal and the fifth). "is the L-rd's to the Cohein": The L-rd has acquired it and He has given it to the Cohanim of the officiating watch. — But perhaps he can give it to any Cohein he wishes! — It is, therefore, written "aside from the ram of atonement whereby atonement shall be made for him." (He gives it) to those who make atonement for him by it — the men of the watch.