[If] he gave the money to the Kohanim of the watch, and he died, the heirs cannot exact it from them, as it is said (Numbers 5:10): A man who gives it to the Kohen —- it shall be his.  [If] he gives the money to Yehoyariv and the guilt-offering to Yedayah, he has fulfilled his obligation.  [If he gives] the guilt-offering to Yehoyariv and the money to Yedayah —- if the guilt-offering exists, the sons of Yedayah shall offer it; if not, he must bring another guilt-offering, for one who brings what he stole before he brings his guilt-offering has fulfilled [his obligation, but] one who brings his guilt-offering before he brings what he stole has not fulfilled [his obligation].  [If] he gave the principal but did not give the fifth, the fifth does not prevent [atonement].