Yerushalmi Bava Kamma 9:6 ירושלמי בבא קמא ט׳:ו׳

MISHNAH: He who robbed at least a peruṭa’s worth from a fellow man and swore to him⁷⁶The victim had asked him to return the robbed item when he swore that he had not robbed him. When later he admits to the robbery, Lev.5:23–25 makes it clear that after a false oath there can be no atonement nor any divine forgiveness until the falsely denied debt was paid in full. The “fifth” is computed from above, a fifth of the entire payment which is a fourth of the amount of the robbery. should deliver it to him even in Media⁷⁷Meaning any far-away place which is difficult to reach.. He should deliver neither to [the victim’s] son nor to his agent⁷⁸While one can liquidate a debt through the creditor’s agent, one cannot fulfill the religious duty of restitution by proxy., but he may deliver to an agent of the court⁷⁹Duly appointed in a public act at the request of the victim (cf. Bava meṣi‘a 3:6)., and if [the victim] had died, he has to make restitution to his heirs.
If he had returned the capital⁸⁰The value of the robbed item. but not the fifth^1,The robber, who takes things openly and by force, has to make restitution with possibly a 25% fine, Lev. 5:21–24. The thief who takes things by stealth has to pay double.⁸¹The verse requires personal restitution. The additional 25% constitute a fine; it is additional money, not restitution, and can be liquidated by agent or by mail., or [the victim] had forgiven him the capital but not the fifth or had forgiven him both except for less than a peruṭa’s worth of the capital⁸²Less than a peruṭa’s worth is not money; cf. Qiddušin 1:1, Note 7., he need not follow him.
If he had returned the fifth but not the capital, or [the victim] had forgiven him the fifth but not the capital or had forgiven him both except for a peruṭa’s worth of the capital, he has to follow him.
If he paid the capital but swore on the fifth, he pays a fifth for the fifth until the capital⁸³As is explained in the Halakhah, the “capital” is the object of the false oath. For the embezzlement or robbery, the “fifth” is 25% of the original amount. For a false oath about these 25%, the additional fine is 6.25% of the original amount. In the next step, 1.5625% would have to be added and so on. But once the amount in dispute becomes less than a peruṭa’s worth, the process stops since that amount no longer represents money. becomes less than a peruṭa’s worth. And so “for a deposit, or a partnership, or robbery, or if he oppressed his neighbor, or found lost property and denied it, and swore falsely,⁸⁴Lev. 5:21.” has to pay the capital, and a fifth, and a reparation sacrifice.

HALAKHAH: “He who robbed at least a peruṭa’s worth from a fellow man,” etc. So is the Mishnah: Until the last fifth becomes less than a peruṭa’s worth⁸⁵This refers to Mishnah 10, cf. Note 83.. Rebbi Jonathan said: By handing over the fifth, the fifth becomes capital⁸⁶If the robber starts paying the fifth, it becomes capital in the terminology of the Mishnah.. This only applies with witnesses⁸⁷For if the robber confessed in presence of the victim and the latter agreed to be paid later, the sum becomes a loan and has to be paid under the law of loans rather than that of restitution; it can be repaid to the creditor’s agent. The Babli, 108a, disagrees and holds that the fifth be due only on the confession by the robber but not on the testimony of witnesses. The explanations of Ibn Ezra (Num. 5:7) and Ḥizquni (Lev. 5:24) who require a simple fifth on the confession and two fifths on testimony of witnesses are based on the Yerushalmi. and at the time of sacrifices⁸⁸Since payment of the fifth is stated as a precondition to atonement by sacrifice, the payment of the fifth cannot be enforced in the absence of a Temple; cf. Rashi 63b, s.v. הודה מעצמו..