Numbers 5:5-10(a) The Law Dealing with Restitution (Numbers 5:5-10) The law dealing with restitution is interesting. It has been dealt with before (cf. Exodus 22:1-4), but a new phase of the subject is here presented. In Exodus the culprit has been found out, and consequently must restore double. Here the culprit has not been found out but his own conscience has shown him his sin; the idea of restitution arises from within; consequently he is required to add only one-fifth because it is a matter of conscience and not law. There is also another interesting thought in connection with restitution here. So clear is it that fortunes made by fraud must not be allowed to be a source of gain to the one having done the wrong that he is obliged to use it in the service of man. If those to whom restitution is owed are not living, then restitution must be made to the priests, that is, it must go to the service of God. Has this thought any bearing on the question of “ tainted money?” Any atonement without such restitution is of no avail.