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A guilt offering provides a remedy for offenses when there is some type of financial restitution with 20 percent interest.

16 The guilty person must offer restitution for the wrong he has committed against the sacred thing, add ⅕ of its value, and then give it to the priest. The priest will then make atonement for him by offering the ram to cover his guilt; and the guilty will be forgiven.

17 If anyone commits a sin by violating the directives I have given you—even if he was unaware of it—once he realizes it, he bears the guilt and must still accept the consequences. 18 He must bring to the priest an unblemished ram from the flock or its equivalent value as a guilt offering. The priest will then make atonement to cover the guilty person’s wrong, which he unwittingly committed, and the guilty will be forgiven.

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