ויקרא ה׳:כ׳-כ״ו

נפש כי תחטא. אָמַר רַבִּי עֲקִיבָא, מַה תַּ"ל וּמָעֲלָה מַעַל בַּה'? לְפִי שֶׁכָּל הַמַּלְוֶה וְהַלֹּוֶה וְהַנּוֹשֵֹׁא וְהַנּוֹתֵן אֵינוֹ עוֹשֶׂה אֶלָּא בְּעֵדִים וּבִשְׁטָר, לְפִיכָךְ בִּזְמַן שֶׁהוּא מְכַחֵשׁ, מְכַחֵשׁ בָּעֵדִים וּבַשְּׁטָר, אֲבָל הַמַּפְקִיד אֵצֶל חֲבֵרוֹ אֵינוֹ רוֹצֶה שֶׁתֵּדַע בּוֹ נְשָׁמָה אֶלָּא שְׁלִישִׁי שֶׁבֵּינֵיהֶם, לְפִיכָךְ כְּשֶׁהוּא מְכַחֵשׁ מְכַחֵשׁ בַּשְּׁלִישִׁי שֶׁבֵּינֵיהֶם (שם):

ונפש כי תחטא IF A SOUL SIN [AND COMMIT FAITHLESSNESS AGAINST THE LORD] — R. Akiba said, What is the force of ‎‎‎מעל בה׳‎‎ ומעלה here, where it does not speak of betraying “holy things of the Lord” as in v. 15, but of betraying one’s neighbour? Because whoever lends or borrows money or does business with another, does it as a rule only in the presence of witnesses or by a document, therefore when he repudiates the matter, he repudiates the witnesses or the document; but he who deposits something with his neighbour does not wish any living soul to know about it except the Third Being (God) who is between them; therefore when he repudiates the deposit, he is repudiating the Third Being who is between them (Sifra, Vayikra Dibbura d'Chovah, Chapter 22 4).

בתשומת יד. שֶׁשָּׂם בְּיָדוֹ מָמוֹן לְהִתְעַסֵּק אוֹ בְּמִלְוֶה:

בתשומת יד A CHARGE — He denies that he has put (שָׂם) money into his (the neighbour’s) hand (יד, i. e. that he has put money at his disposal) for the purpose of doing business in partnership or as a loan (cf. Onkelos and Sifra, Vayikra Dibbura d'Chovah, Chapter 22 6).

או בגזל. שֶׁגָּזַל מִיָּדוֹ כְּלוּם:

או בגזל OR A THING TAKEN AWAY BY VIOLENCE — He denies that he has violently taken something from his possession,

או עשק. הוּא שְֹכַר שָֹכִיר (שם):

או עשק OR HATH WRONGED [HIS NEIGHBOUR] — This refers to withholding the wages of a hired man (cf. Leviticus 19:13; see also Sifra, Vayikra Dibbura d'Chovah, Chapter 22 6 and Bava Kamma 103b).

וכחש בה. שֶׁכָּפַר על אחת מכל אֵלֶּה אשר יעשה האדם לחטא וּלְהִשָּׁבַע עַל שֶׁקֶר לִכְפִירַת מָמוֹן:

וכחש בה AND DENIETH IT — i.e. that he denies על אחת מכל REGARDING ONE OF ALL these things (those mentioned above), אשר יעשה האדם לחטא THAT A MAN DOETH (is apt to do, cf. Numbers 5:7, said of a similar case ‎מכל חטאת האדם) TO SIN and to swear falsely with the object of repudiating a money claim.

כי יחטא ואשם. כְּשֶׁיַּכִּיר בְּעַצְמוֹ לָשׁוּב בִּתְשׁוּבָה, וּבְדַעְתּוֹ לְהִתְוַדּוֹת כִּי חָטָא וְאָשֵׁם:

יחטא ואשם‎‎ כי‎ means when he comes to a recognition of himself (recognises his duty) to repent of his sin and makes up his mind to confess that he has sinned and has incurred guilt).

בראשו. הוּא הַקֶּרֶן, רֹאשׁ הַמָּמוֹן:

בראשו — This means the principal — the capital (ראש) money.

וחמשתיו. רִבְּתָה הַתּוֹרָה חֲמִישִׁיּוֹת הַרְבֵּה לְקֶרֶן אַחַת, שֶׁאִם כָּפַר בַּחֹמֶשׁ וְנִשְׁבַּע וְהוֹדָה, חוֹזֵר וּמֵבִיא חֹמֶשׁ עַל אוֹתוֹ חֹמֶשׁ, וְכֵן מוֹסִיף וְהוֹלֵךְ עַד שֶׁיִּתְמַעֵט הַקֶּרֶן הַנִּשְׁבָּע לוֹ פָּחוֹת מִשָּׁוֶה פְּרוּטָה (בבא קמא ק"ג):

וחמשתיו [AND HE SHALL ADD] THE FIFTH PART [MORE THERETO) — By using the plural וחמשתיו the Torah includes in this law of restitution the many additional fifths possible in respect to one principal — that if he denies the fifth (i. e. he asserts that he has repaid both capital and fifth, but has not really paid the latter, for which a claim is now made against him) and takes an oath that he has paid it, but afterwards admits the claim, then he must now bring (pay) a fifth in addition to this fifth (a fifth of the original fifth which now has become the קרן in addition to it), and so he keeps on adding a fifth to the original fifth until the principal about which he takes an oath becomes less in value than a P’rutah (Sifra, Vayikra Dibbura d'Chovah, Section 13 12; Bava Kamma 103a).

לאשר הוא לו. לְמִי שֶׁהַמָּמוֹן שֶׁלּוֹ (שם):

לאשר הוא לו [AND HE SHALL ADD THE FIFTH PART MORE THERETO AND GIVE IT] UNTO HIM TO WHOM IT APPERTAINETH — i. e. to him whose is the money (Sifra, Vayikra Dibbura d'Chovah, Section 13 12; Bava Kamma 108; also Bava Kamma 103a).