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14 The Eternal One then told Moses about the guilt offering.

Eternal One: 15 If anyone violates his covenant duties and unwittingly commits a sin against any of My sacred objects, then that person must bring Me an unblemished ram from the flock or its value in silver (according to the sanctuary standards) for a guilt offering.

A guilt offering provides a remedy for offenses when there is some type of financial restitution with 20 percent interest.

16 The guilty person must offer restitution for the wrong he has committed against the sacred thing, add ⅕ of its value, and then give it to the priest. The priest will then make atonement for him by offering the ram to cover his guilt; and the guilty will be forgiven.

17 If anyone commits a sin by violating the directives I have given you—even if he was unaware of it—once he realizes it, he bears the guilt and must still accept the consequences. 18 He must bring to the priest an unblemished ram from the flock or its equivalent value as a guilt offering. The priest will then make atonement to cover the guilty person’s wrong, which he unwittingly committed, and the guilty will be forgiven. 19 This is a guilt offering because the person was guilty in My eyes.

Then the Eternal One told Moses:

Eternal One: The following are instructions regarding liars and cheaters: Anytime someone commits a sin and violates his covenant duties to Me by deceiving his neighbor in financial or security matters, by stealing or by extortion, or if a person finds something that is lost and lies about it and makes a false claim, or in anything that someone does, and if he has sinned and comes to realize it, he will give back what he has stolen or extorted, or the deposit entrusted to him, or the lost object he found, or any other object he lied about. He will repay it entirely plus ⅕ of its value. He must give it to its rightful owner the very day he gives his guilt offering. He is to bring to the priest an unblemished ram or its equivalent value as his guilt offering to Me. The priest will make atonement and cover the guilty person’s wrong before Me, and the guilty will be forgiven for anything that he did wrong.

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