"And he shall make restitution for that which he has done amiss in the holy thing" (Leviticus 5:16) — in addition to that very holy thing. From where do we include even less than the value of a peruta? Since you might think that, just as one is not liable to pay restitution for less than a peruta, so too one is not liable for the law of trespass concerning it — Scripture teaches "from the holy thing," to include even less than the value of a peruta. From where do we know that he pays the added fifth and brings the guilt-offering upon these restitutions? Scripture teaches "the holy thing he shall make restitution." "And he shall add its fifth to it" — so that it together with its fifth shall be five parts. "And he shall make restitution for that which he has done amiss in the holy thing" — to include even less than the value of a peruta for the obligation of repayment. For consecrated property, yes; for ordinary property, no. And if the court has already taken up a case involving the value of a peruta, they complete the judgment even for less than the value of a peruta.
Repaying Misused Sacred Property With a Fifth Added
Yalkut Shimoni on Torah 477:2
(ויקרא ה טז) וְאֵת אֲשֶׁר חָטָא מִן הַקֹּדֶשׁ יְשַׁלֵּם, לְאוֹתוֹ שֶׁעַל הַקֹּדֶשׁ. מִנַּיִן לְרַבּוֹת פָּחוֹת מִשְּׁוֵה פְּרוּטָה, שֶׁיָּכוֹל שֶׁאֵין חַיָּבִין עָלָיו מִשּׁוּם תַּשְׁלוּמִין וְלֹא יְהוּ חַיָּבִין עָלָיו מְעִילָה, תַּלְמוּד לוֹמַר "מִן הַקֹּדֶשׁ" לְרַבּוֹת פָּחוֹת מִשְּׁוֵה פְּרוּטָה. מִנַּיִן שֶׁמְּשַׁלֵּם חֹמֶשׁ וְאָשָׁם עַל הַתַּשְׁלוּמִין הָאֵלּוּ, תַּלְמוּד לוֹמַר "הַקֹּדֶשׁ יְשַׁלֵּם". וְאֶת חֲמִישִׁתוֹ יוֹסֵף עָלָיו, שֶׁיְּהֵא הוּא וְחֻמְשׁוֹ חֲמִשָּׁה. וְאֵת אֲשֶׁר חָטָא מִן הַקֹּדֶשׁ יְשַׁלֵּם, לְרַבּוֹת אֲפִלּוּ פָּחוֹת מִשְּׁוֵה פְּרוּטָה לְהִשָּׁבוֹן. לְהֶקְדֵּשׁ אִין לְהֶדְיוֹט לָא. וְאִם הֻזְקְקוּ בֵּית דִּין בִּשְׁוֵה פְּרוּטָה גּוֹמְרִין אֲפִלּוּ בְּפָחוֹת מִשְּׁוֵה פְּרוּטָה.