[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].

[If] one stole [something] and gave [it] to his children to eat, or left [it] to them, they are exempt from paying; but if there was something which can have a lien on it, they are obligated to pay. We may not change money from the customs collectors' box or from the tax collectors' purse, nor may we accept charity from them. One may, however, accept from his house or from the street.