Numbers 5:5

"And Jehovah spake unto Moses, saying, Speak unto the children of Israel, When a man or a woman shall commit any sin that men commit, so as to trespass against Jehovah, and that soul shall be guilty; then he shall confess his sin which he hath done: and he shall make restitution for his guilt in full, and add unto it the fifth part thereof, and give it unto him in respect of whom he hath been guilty. But if the man have no kinsman to whom restitution may be made for the guilt, the restitution for guilt which is made unto Jehovah shall be the priest's; besides the ram of the atonement, whereby atonement shall be made for him. And every heave-offering of all the holy things of the children of Israel, which they present unto the priest, shall be his. And every man's hallowed things shall be his: whatsoever any man giveth the priest, it shall be his."

As pointed out above:

This regulation supplements the law contained in Leviticus 6:1-7, which, dealing with the restitution of property wrongfully appropriated, omits to explain how it is to be disposed of, if the owner has died without leaving any kinsman to whom restitution may be made.[5]

"To commit a trespass against Jehovah ..." (Numbers 5:6). A very significant revelation here is the fact that all sins, against whomsoever committed, are not only sins against the persons wronged, but are also sins against Jehovah. "All sins against man are also sins against God."[6] How foolish it is to find in this revelation evidence of "late Jewish law,"[7] supporting a view that this revelation came after the exile. This principle had been known for ages by the Jews, even long before Sinai. It will be remembered that when Joseph was tempted in the house of Potiphar in Egypt, that he resisted the desire of Potiphar's wife, saying, "How can I sin against God, and do this wickedness?" (Genesis 39:9). Those scholars always seeking a "late date" will claim "evidence" everywhere, despite the non-existence of it.

"Besides the ram of atonement ..." (Numbers 5:8). "In Leviticus 5:16, this sacrifice is called the ram of the trespass offering, stressing man's offense; here it is called the ram of the atonement, stressing God's alienation."[8]

"Every heave-offering ... shall be the priest's ... shall be his ..." (Numbers 5:9,10). "These verses prescribe that the heave-offerings, etc., are the perquisite of the particular priest who officiates and are not to be distributed among the priests generally."[9]