But if] If the man be not alive, or not to be had, against whom the trespasse is committed, then the recompence must be tendered to his kinsman; that is implied in these words, but if he have no kinsman, &c.
unto the Lord, even to the Priest] What is given to the Lords Minister, is as it were given to the Lord; and so a defrauding of him of his due, is a sacriledge against the Lord, Malachi 3:8.