Albert Barnes Commentary Numbers 5:5-10

"And Jehovah spake unto Moses, saying, Speak unto the children of Israel, When a man or 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." — Numbers 5:5-10 (ASV)

The law of restitution: a passage supplementary to Leviticus 5:5 and following, and Leviticus 6:5 and following.

Recompense his trespass (Numbers 5:7) – that is, make restitution to the person whom he has injured.

Whereby an atonement shall be made for him (Numbers 5:8) – literally, “which shall clear him of guilt as to it,” that is, as to the trespass.

And every man’s hallowed things shall be his (Numbers 5:10) – that is, the priest’s. The heave offerings (Numbers 5:9) and dedicatory offerings (for example, first-fruits) were to be the perquisite of the officiating priests.