Numbers 5:6-8

6Speak unto the children of Israel, When a man or woman shall commit any sin that men commit, to do a trespass against the LORD, and that soul be guilty;

7then they shall confess their sin which they have done: and he shall make restitution for his guilt in full, and add unto it the fifth part thereof, and give it unto him in respect of whom he hath been guilty.

8But if the man have no kinsman to whom restitution may be made for the guilt, the restitution for guilt which is made unto the LORD shall be the priest’s; besides the ram of the atonement, whereby atonement shall be made for him.