Nászo / hásávát gezel-corché rábim

If that party [is deceased and] has no kin to whom restitution can be made, the amount repaid shall go to יהוה for the priest—in addition to the ram of expiation with which expiation is made on their behalf.

For shepherds, tax collectors, and customs collectors, repentance is difficult, because they robbed the masses and do not know to whom to make restitution. Therefore, they should use it for public necessities, such as wells, ditches, and caves.

The Gemara suggests: Let us say that with regard to the dispute over whether the owner’s counting of his flock exempts a thief who returned a stolen lamb without notifying the owner, it is a dispute between tanna’im, as it is taught in a baraita: With regard to one who robbed another and then included the money he owed him for the robbery in the calculation of the payment for a different transaction, i.e., he compensated the owner by overpaying him for a different transaction, it is taught in onebaraita: He has fulfilled his obligation to pay, and it is taught in anotherbaraita: He has not fulfilled his obligation to pay.

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The Gemara raises a contradiction from another source. Come and hear the statement of another baraita: With regard to shepherds who allow their animals to graze in other people’s fields, thereby stealing from the owners; or tax collectors who are hired to collect taxes on behalf of the government and collect excessive sums; or tax collectors who purchase the right to collect taxes themselves and collect unlawfully, their repentance is difficult, since they steal from the public. It is difficult for them to find every one of their victims in order to pay them restitution, and they must return what they have stolen to whomever they recognize as victims of their theft. This baraita indicates that thieves do return what they have stolen.

The Gemara answers: Say that they return it, but one does not accept it from them. The Gemara asks: But why do they return it if it will not be accepted? The Gemara responds: In order to fulfill their obligation to Heaven. The Gemara asks: If so, if they are not actually obligated to return what they have stolen, why is their repentance difficult?

The Gemara answers: Say that they return it, but one does not accept it from them. The Gemara asks: But why do they return it if it will not be accepted? The Gemara responds: In order to fulfill their obligation to Heaven. The Gemara asks: If so, if they are not actually obligated to return what they have stolen, why is their repentance difficult?

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