Because he hath sinned and is guilty— Some render this, whenever he shall have thus sinned, and is sensible of his guilt, he shall restore, &c. It might perhaps be rendered as nearly to the Hebrew, it shall be, that he who shall have thus sinned, and become liable to punishment, shall restore, &c. The law, however, appears to refer to a voluntary acknowledgment of guilt; see Numbers 5:7.
REFLECTIONS.—A variety of trespasses against our neighbour are mentioned, which, though immediately affecting him, are yet sins against God, as being breaches of his law. These are either denying what was lent us; or defrauding our partners; or imposing upon others by unjust commendation of our wares; or not returning to the owner what we find; or disowning it, when we are charged with any of these things. In such cases, 1. Restitution must be made to the injured person, and a fifth part of the value added. 2. A trespass-offering must be brought to God. Note; (1.) All sacrifice for sin is vain, till, to the utmost of our power, restitution is made to man. (2.) When we have done all in our power to indemnify our neighbour, we are still debtors to the law, and must perish unless we plead the trespass-offering of our Lord Jesus Christ.