A householder who claimed a deposit had been stolen, swore to it, then confessed, and afterward witnesses came: if he confessed before the witnesses came, he pays the principal and a fifth and brings a guilt offering; but if he confessed after the witnesses came, he pays double restitution and a guilt offering. And his fifth is absorbed into his double payment, the words of Rabbi Jacob. But the Sages say he pays the principal and its fifths. Money that is paid as principal carries an added fifth; money that is not paid as principal carries no added fifth. Rabbi Shimon ben Yochai says there is no fifth and no guilt offering paid where there is a double payment. How is such a case found? Rava said: where at the start it was worth four and now it is also worth four, and the case is one where he swore and swore again four times and then confessed, and the Torah said "and its fifths" (Leviticus 5:24) — the Torah multiplied many fifths upon a single principal. The Master said: "And the Sages say, money that is paid as principal," and so forth, but he does bring a guilt offering. Why is the fifth different, that he does not pay it, since it is written "its principal and its fifths"? Then let him not pay the guilt offering either, since it is written "its principal and its fifths and its guilt offering" — the word "and" [the particle 'et'] separated it. And Rabbi Shimon would say to you: the "and" came back and joined it. And the Rabbis say: let the Merciful One write neither the vav-"and" nor the "et." And Rabbi Shimon would say to you: the "et" could not but be written, to separate between money owed to the Most High and money owed to a common person; therefore the vav-"and" came and rejoined them. "And he shall bring his guilt offering" (Leviticus 5:25) — even after the Day of Atonement. "A ram" — a hard one, two years old. "Of the flock" — to include every kind of flock animal, even a deaf one, even an imbecile one, even a dwarf one. "From the flock" — and not from the palgas [an animal between lamb and ram]. "According to your valuation" — just as the valuation stated elsewhere is in silver shekels, so the valuation stated here is in silver shekels. "For a guilt offering" — that he set aside coins for the sake of a guilt offering.
The False Oath Over a Deposit and the Double Payment
Yalkut Shimoni on Torah 479:14
בַּעַל הַבַּיִת שֶׁטָּעַן טַעֲנַת גַּנָּב בְּפִקָּדוֹן וְנִשְׁבַּע וְהוֹדָה וְאַחַר כָּךְ בָּאוּ עֵדִים, אִם עַד שֶׁלֹּא בָּאוּ עֵדִים הוֹדָה מְשַׁלֵּם קֶרֶן וְחֹמֶשׁ וְאָשָׁם, וְאִם מִשֶּׁבָּאוּ עֵדִים הוֹדָה מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל וְאָשָׁם. וְחֻמְשׁוֹ עוֹלֶה לוֹ בִּכְפֵלוֹ דִּבְרֵי רַבִּי יַעֲקֹב. וַחֲכָמִים אוֹמְרִים, יְשַׁלֵּם אוֹתוֹ בְּרֹאשׁוֹ וַחֲמִשִּׁתָיו מָמוֹן הַמִּשְׁתַּלֵּם בְּרֹאשׁ מוֹסִיף חֹמֶשׁ, שֶׁאֵין מִשְׁתַּלֵּם בְּרֹאשׁ אֵין מוֹסִיף חֹמֶשׁ. רַבִּי שִׁמְעוֹן בֶּן יוֹחַאי אוֹמֵר, אֵין חֹמֶשׁ וְאָשָׁם מִשְׁתַּלְּמִין בְּמָקוֹם שֶׁיֵּשׁ כֶּפֶל. הֵיכִי דָמֵי, אֲמַר רָבָא, דִּמְעִקָּרָא שָׁוְיָא אַרְבַּע וְהַשְׁתָּא נַמִּי שָׁוְיָא אַרְבַּע וּכְגוֹן שֶׁנִּשְׁבַּע וְחָזַר וְנִשְׁבַּע אַרְבָּעָה פְּעָמִים וְחָזַר וְהוֹדָה וְהַתּוֹרָה אָמְרָה וַחֲמִשִּׁתָיו הַתּוֹרָה רִבְּתָה חֲמִשִּׁיוֹת הַרְבֵּה בְּקֶרֶן אֶחָד. אֲמַר מַר, וַחֲכָמִים אוֹמְרִים מָמוֹן הַמִּשְׁתַּלֵּם בְּרֹאשׁ וְכוּ' אֲבָל אָשָׁם מַיְתִי, מַאי שְׁנָא חֹמֶשׁ דְּלָא מְשַׁלֵּם דִּכְתִיב "בְּרֹאשׁוֹ וַחֲמִשִּׁתָיו", אָשָׁם נַמִּי לָא לִשַּׁלֵּם, דִּכְתִיב בְּרֹאשׁוֹ "וַחֲמִשִּׁתָיו וְאֶת אֲשָׁמוֹ", "אֶת" אַפְסְקֵיהּ. וְרַבִּי שִׁמְעוֹן אָמַר לְךָ, וְאֶת הָדַר עַרְבֵיהּ. וְרַבָּנָן לָא לִכְתֹּב רַחֲמָנָא וָא"ו וְלֹא אֶת. וְרַבִּי שִׁמְעוֹן אָמַר לְךָ, אֶת לָא סַגִּי דְּלָא כָּתַב, לְאַפְסוּקֵי בֵּין מָמוֹן גָּבוֹהַּ לְמָמוֹן הֶדְיוֹט, לְכָךְ אָתָא וָא"ו וְעַרְבֵיהּ. (ויקרא ה כה) וְאֶת אֲשָׁמוֹ יָבִיא, אַף אַחַר יוֹם הַכִּפּוּרִים. אַיִל, קָשֶׁה בֶּן שְׁתֵּי שָׁנִים. צֹאן לְרַבּוֹת כָּל צֹאן מַשְׁמַע, אַף חֵרֶשֶׁת אַף שׁוֹטָה אַף הַנַּנֶּסֶת. מִן הַצֹּאן, וְלֹא מִן הַפַּלְגָּס. בְּעֶרְכְּךָ, מָה עֶרְכְּךָ הָאָמוּר לְהַלָּן בְּכֶסֶף שְׁקָלִים, אַף עֶרְכְּךָ הָאָמוּר כָּאן בְּכֶסֶף שְׁקָלִים. לְאָשָׁם, שֶׁיְּהֵא מַפְרִישׁ מָעוֹת לְשֵׁם אָשָׁם.