Numbers 5:7-9

7They must confess their sin and make full restitution for what they have done, adding an additional 20 percent and returning it to the person who was wronged.

8But if the person who was wronged is dead, and there are no near relatives to whom restitution can be made, the payment belongs to the Lord and must be given to the priest. Those who are guilty must also bring a ram as a sacrifice, and they will be purified and made right with the Lord.

9All the sacred offerings that the Israelites bring to a priest will belong to him.