And as his guilt offering he will bring to Jehovah a sound ram from the flock according to the estimated value, for a guilt offering, to the priest.

The law regarding the defrauded or extorted thing was actually a mercy on the part of God. It was for the benefit of the one defrauded but also of the person whose conscience beat him before the judges of the court and moved him to confess or make an admission of his guilt and correct his wrong. For if he had refused to do this, then there would be no divine forgiveness for him.​—Ex. 22:1, 4, 7; Lev. 6:2-7.

The wholeheartedness required of the repentant offender was shown in the fact that, if the one offended had died in the meantime, his nearest relative would have to be paid the compensation.​—Num. 5:7, 8.

Then a ram, which was quite a costly item to an Israelite, had to be offered, an added expense as a result of his sin.