Leviticus 5:16

“And he shall make amends for the harm that he hath done in the holy thing, etc.] This seems to favour the sense of the word “estimation”, in the preceding verse, as understood of the estimate of the damage done in the holy things, which belonged to the priests, for which recompense was to be made according as the damage was valued: and shall add the fifth part thereto, and give it unto the priest; besides paying the whole damage, he was to give a fifth part of the whole to the priest; which was ordered to show the evil nature of the sin of sacrilege, though done ignorantly, and to make men careful and cautious of committing it: the fifth part, according to the Jewish writers f125, is the…”

“5:16 The surcharge of an additional 20 percent provided compensation to the owner for loss or damage to property. The surcharge for sacred property was paid directly to the priests. Accidental damage to sacred property occurred when a person unintentionally ate the sacred offerings (22:14) or omitted the tithe (27:31). A similar surcharge was involved in redeeming an animal (27:13, 27).”

“make: Lev 22:14; Exo 22:1, Exo 22:3, Exo 22:4; Psa 69:4; Luk 19:8; Act 26:20 the fifth: Lev 6:4, Lev 6:5, Lev 27:13, Lev 27:15, Lev 27:27, Lev 27:31; Num 5:7 and the priest: Lev 5:6, Lev 5:10, Lev 5:13, Lev 4:26; Heb 9:13, Heb 9:14; Jo1 2:1, Jo1 2:2 Leviticus 5:17”