John Calvin on Numbers 5:5-7

5. And the Lord spoke unto Moses. Although at the outset He seems to include all trespasses, yet we gather from the context that the precept only refers to things stolen or fraudulently withheld, that he, who is conscious of his guilt, should make reparation. It must be observed, however, that the law relates to more secret thefts, which are not usually brought to justice: and on this account it is said, “If they have committed any sin after the manner of men, they must not seek for subterfuge from ordinary use and custom.” Although, therefore, they may have many companions, God declares that this will not avail for their excuse; and consequently commands them voluntarily to restore what they have fraudulently or wrongfully appropriated. He will treat hereafter of the punishment of theft; He now only prescribes that, although no one shall bring the guilty parties to justice, and their crime may not be discovered, still they should diligently examine their consciences, and themselves ingenuously declare the secret transgression; and also make compensation for the loss conferred, since, without restitution, their confession would be but illusory. I now pass over what Moses adds, that, if no heir exists to whom the stolen goods may be restored, they should offer it to the priest, because I have already expounded it: except that we gather frost thence, that a contamination is contracted by fraud and rapine, which is never purged unless the house is well cleared of the ill-gotten gain. But this offering was treated of amongst the laws of the priests: See vol. 2, p. 273, on Numbers 5:8. now, with respect to the restitution, we must consider that the fifth part was superadded, not so much in order that he, who had suffered the loss, should be enriched, as that all should diligently beware of every offense, which they hear not only to be useless to themselves, but also to be productive of loss. Besides, when a man has been robbed, it is often of more consequence than this additional fifth part, that he should have been deprived of the use of his property.

Exodus 23

Exodus 23:8

8. And thou shalt take no gift: for the gift blindeth the wise, and perverteth the words of the righteous.

8. Ne accipias munus: quia munus excaecat videntes, et pervertit verba justorum.

Leviticus 19

Leviticus 19:15

15. Ye shall do no unrighteousness in judgment; thou shalt not respect the person of the poor, nor honor the person of the mighty: but in righteousness shalt thou judge thy neighbor.

15. Non facies iniquitatem in judicio, non suscipies faciem pauperis, neque honorabis causam magni: in justitia judicabis proximum tuum.