Whence is it derived that if one steals from a proselyte and swears (falsely) to him and goes to bring the money and the guilt-offering and does not manage to bring them before the proselyte dies — (Whence is it derived that his heirs are exempt (from the guilt-offering)? From "aside from the ram of atonement with which atonement shall be made for him." (And in the above situation, his death has atoned for him.)
Thus did R. Akiva teach before he came from Zifron. When he came from Zifron he said: If he gave the money to the men of the watch and then the proselyte died, the heirs do not retrieve it from the Cohein, and I pronounce over him (the giver) (Ibid. 10) "Whatever a man gives to the Cohein, to him (the Cohein) shall it be." The Cohein says to the heir: Bring a guilt-offering and it will be sacrificed, and he (the heir) says: "whereby atonement shall be made for him" — to exclude (from the guilt-offering) one who died, whose death has atoned for him.