בבא קמא ט׳:ח׳ - ט׳:ט׳

תשלומי כפל – if he (i.e. the person who was the deposit holder who stole the deposit) admitted on his own, he does not pay the two-fold restitution , as it is written (Exodus 22:8): “he whom God declares guilt [shall pay double to the other],” excluding one who accuses himself (see Talmud Bava Kamma 84b).

הרי זה משלם קרן וחומש לבניו או לאחיו – if he has no children, and even though an inheritance fell before him of that one (i.e., who stole from his father and he lied about it), it is required to arrange a return [of the funds] and it should not be detained with him even corresponding to his portion, as it is written (Leviticus 5:23): “[when one has thus sinned and, realizing his guilt, [would restore that which he got through robbery [or fraud, or the deposit entrusted to him, or the lost thing that he had found],” there is no remedy until he removes that which he stole from under his hand and only as long as it the actual stolen object and not something acquired through changing it.

אין לו – [he lacks] enough property that he can renounce his share.

לוה – [borrow] from others and return the stolen object to his brothers to fulfill the commandment of returning [lost or stolen objects].

ובעלי החוב – that the thief borrowed from them.

באים ונפרעים – from this stolen object the part that the thief has a part in, and if there is no heir to his father other than him, he himself gives the stolen object to the creditor in payment of the obligation and he must announce to him and tell him that this is the stolen thing of [my] father, or he gives it in this manner as part of the Ketubah/marriage contract to his wife or to the charity box, and in all of them, he must admit that this was the stolen object of his father’s.