Albert Barnes Commentary 2 Kings 12:16

"The money for the trespass-offerings, and the money for the sin-offerings, was not brought into the house of Jehovah: it was the priests`." — 2 Kings 12:16 (ASV)

The trespass money and the sin money - In all cases of injury done to another, a man was bound by the Law to make compensation to the sufferer, if possible; if not, to his nearest kinsman. If the man was dead and had left no kinsman, then the compensation was to be made to the priest (Numbers 5:8). This would form a part of the trespass and sin money. The remainder would accrue from the voluntary gifts made to the priests by those who came to make atonement for sins or trespasses (Numbers 5:10). On the difference between “sins” and “trespasses,” see the note on Leviticus 5:14.