Bilangan 5:7

5:7 then he must confess ¹  his sin that he has committed and must make full reparation, ²  add one fifth to it, and give it to whomever he wronged. ³ 

Bilangan 15:8

15:8 And when you prepare a young bull as a burnt offering or a sacrifice for discharging a vow or as a peace offering to the Lord,

[5:7]  ¹ tn The verb is the Hitpael perfect tense with vav (ו) consecutive from the verb יָדָה (yadah), which in this stem means “acknowledge, confess sin,” but in the Hiphil (primarily) it means “praise, give thanks.” In both cases one is acknowledging something, either the sin, or the person and work of the Lord. Here the verb comes in the apodosis: “when…then he must confess.”

[5:7]  ² tn The verb is the Hiphil perfect of שׁוּב (shuv, “return”). Here it has the sense of “repay” with the word “reparation” (traditionally rendered “guilt offering,” but now is understood to refer to what was defrauded). The Levitical rulings called for the guilty to restore what was taken, if it could be made right, and pay a fifth more as a surcharge.

[5:7]  ³ tn This is now the third use of אָשָׁם (’asham); the first referred to “guilt,” the second to “reparation,” and now “wronged.” The idea of “guilt” lies behind the second two uses as well as the first. In the second “he must repay his guilt” (meaning what he is guilty of); and here it can also mean “the one against whom he is guilty of sinning.”