Baba Kama 9:6-7
Baba Kama 9:6
If a thief repaid what he stole but not the added fifth, or if the victim waived repayment of the item but not repayment of the extra fifth, or if the victim waived repayment of everything except for less than one prutah’s worth of the stolen item’s value – in all of these cases the thief is not obligated to pursue the victim in order to repay him. If the thief repaid the added fifth but not the value of what he stole, or if the victim waived repayment of the extra fifth but not repayment of the original item, or if the victim waived repayment of everything except for a prutah’s worth of the original item - in all of these cases the thief is obligated to pursue the victim in order to repay him.
Baba Kama 9:7
If the thief repaid the victim the value of what he stole but he swore falsely that he already repaid the extra fifth, he must pay an additional fifth of the fifth. This could theoretically continue until a fifth of a fifth is on a value that is less than a prutah. The same is true regarding money that was deposited with someone for safekeeping, as per Leviticus 5:21-22, “Regarding a deposit, a pledge, theft or oppressing one’s fellow, or a lost object that one found, if one deals falsely and lies under oath” then he must repay the value plus one-fifth and bring a guilt offering (korban asham). Let’s say that a person asks a guardian for his deposited money back and the guardian says it was lost, so the owner imposes an oath and the guardian says amen. Subsequently, witnesses testify that the guardian actually spent the money. In such a case, he merely repays the amount that he misappropriated. If the guardian confesses on his own, he repays the original amount plus one-fifth, and he brings a guilt offering.