ואם אין לאיש גואל להשיב האשם אליו
When one has sworn falsely against a monetary claim and subsequently confesses, he pays the principal plus a fifth to the one against whom he has sinned. If the one against whom he has sinned has died, he pays his heirs. A male convert who has had no children since his conversion, or a female convert who has not married or given birth to children, has no heirs. If one has sinned against them and they die, since they have no heirs, the money is given to the Kohanim. Chazal (Bava Kamma 109a) asks “Do you have a person in…