LEV48 Bring a guilt offering for certain sins. As to a false oath to deny possession of another’s property, such an oath requires a guilt offering so that people who are short on money will not steal with intent to pay back. Someone suffering financial problems might steal and say to himself that when his finances improve he will pay his victim and it will be as if he never committed any wrong at all. The Torah seeks to close the door on such lines of thought, lest they lead to havoc. If someone falsely denies possession of his neighbor’s object and swears as such, not only must he bring a guilt offering, when he repays the owner, he must give him an additional one-fifth of the items value [See Leviticus 5:16--AJL].