Still more to emphasise the distinctive thought of this sacrifice, that full satisfaction and reparation for all offences is with God the universal and unalterable condition of forgiveness, it was further ordered that in all cases where the trespass was of such a character as made this possible, that which had been unjustly taken or kept back, whether from God or man, should be restored "in full;" and not only this, but inasmuch as by this misappropriation of what was not his own, the offender had for the time deprived another of the use and enjoyment of that which belonged to him, he must add to that of which he had defrauded him "the fifth part more," a double tithe. Thus the guilty person was not allowed to have gained even any temporary advantage from the use for a while of that which he now restored; for "the fifth part more" would presumably quite overbalance all conceivable advantage or enjoyment which he might have had from his fraud. How admirable in all this the exact justice of God! How perfectly adapted was the guilt-offering, in all these particulars, to educate the conscience, and to preclude any possible wrong inferences from the allowance which was made, for other reasons, for the poor man, in the expiatory offerings for sin!
The arrangement of the law of the guilt-offering is very simple. It is divided into two sections, the first of which (v. 14-19) deals with cases of trespass "in the holy things of the Lord," things which, by the law or by an act of consecration, were regarded as belonging in a special sense to Jehovah; the second section, on the other hand (vi. 1-7), deals with cases of trespass on the property rights of man.
The first of these, again, consists of two parts. Verses 14-16 give the law of the guilt-offering as applied to cases in which a man, through inadvertence or unwittingly, trespasses in the holy things of the Lord, but in such manner that the nature and extent of the trespass can afterward be definitely known and valued; verses 17-19 deal with cases where there has been trespass such as to burden the conscience, and yet such as, for whatsoever reason, cannot be precisely measured.
By "the holy things of the Lord" are intended such things as, either by universal ordinance or by voluntary consecration, were regarded as belonging to Jehovah, and in a special sense His property. Thus, under this head would come the case of the man who, for instance, should unwittingly eat the flesh of the firstling of his cattle, or the flesh of the sin-offering, or the shew-bread; or should use his tithe, or any part of it, for himself. Even though he did this unwittingly, yet it none the less disturbed the man's relation to God; and therefore, when known, in order to his reinstatement in fellowship with God, it was necessary that he should make full restitution with a fifth part added, and, besides this, sacrifice a ram, duly appraised, as a guilt-offering. In that the sacrifice was prescribed over and above the restitution, the worshipper was reminded that, in view of the infinite majesty and holiness of God, it lies not in the power of any creature to nullify the wrong God-ward, even by fullest restitution. For trespass is not only trespass, but is also sin; an offence not only against the rights of Jehovah as Owner, but also an affront to Him as Supreme King and Lawgiver.
And yet, because the worshipper must not be allowed to lose sight of the fact that sin is of the nature of a debt, a victim was ordered which should especially bring to mind this aspect of the matter. For not only among the Hebrews, but among the Arabs, the Romans and other ancient peoples, sheep, and especially rams, were very commonly used as a medium of payment in case of debt, and especially in paying tribute.