Baba Kama 9:8-9
Baba Kama 9:8
Let’s say that someone asks a guardian to return money that he deposited with him and the guardian claims that it was stolen so the owner imposes an oath, to which the guardian replies “amen.” If witnesses subsequently testify that the guardian actually stole it, he must repay double. If he confesses to his crime, he repays the original amount plus one-fifth, and he brings a guilt offering (korban asham).
Baba Kama 9:9
Let’s say that someone robbed his own father and then swore falsely that he didn’t, after which the father died. In such a case, the thief must repay the original amount plus one-fifth to his father’s other sons or, if there aren’t any, to his father’s brothers. If the thief doesn’t want to forfeit his share in the inheritance (because, as a son of the deceased, he would otherwise inherit a portion in what he stole), or if he doesn’t have sufficient funds, he can borrow the money from others, who are repaid from the thief’s inherited share in what he stole.