Baba Kama 9:12-10:1

Baba Kama 9:12

If a person who stole from a convert (who later died) gave the money to the kohanim on duty in the Temple but the thief died before bringing his guilt offering, the thief’s heirs cannot recoup the money as per Numbers 5:10, “Whatever one gives the kohein shall be his.” If the thief paid the money to Yehoyariv (the first duty shift of kohanim) and brought the guilt offering to Yedaiah (the second duty shift), he fulfills his obligation. Let’s say he brought the guilt offering to Yehoyariv and paid the money to Yedaiah (i.e., he went out of order). In such a case, if the guilt offering has not yet been sacrificed, the kohanim of Yedaiah should offer it, otherwise he must bring a new guilt offering. This is because one who returns what he stole before bringing his guilt offering fulfills his obligation but one who brings his guilt offering before returning what he stole does not. If he repaid the principal of what he stole but not the extra fifth, the fifth does not preclude bringing his guilt offering.

Baba Kama 10:1

If a person steals and feeds what he stole to his children, or if he leaves it to them as an inheritance and they use it up, they are not obligated to repay it. If the stolen thing that he left them and they used up was real estate, the heirs must pay. One may not make change from the box or pouch of one who collects taxes or other government fees, nor may one accept charity money from them (because such people tended to collect money that they were not entitled to, so it would be considered stolen). One may accept money from such a government agent’s home or in the marketplace (where he would be using his own funds and not those that he collected improperly).