וחמשתיו יוסף עליו
One who unlawfully has his fellow Jew’s money in his possession, but cannot be compelled to pay, because the plaintiff lacks sufficient proof – and who (compounds his guilt) swears falsely that the money is rightfully his – must (after it is discovered that he lied) pay the principal plus an added fifth, followed by a korban asham, guilt offering. No one has a right to someone else’s money – even if he intends to replace it eventually. The added fifth applies even if the thief has decided to finally come clean and repent his erroneous ways. The Talmud (Berachos…