Numbers 5:6

למעל מעל בה׳ [WHEN A MAN OR WOMAN SHALL DO ANY OF THE SINS AGAINST MAN,] TO ACT DECEITFULLY AGAINST THE LORD — Here, you see, Scripture writes down again the section dealing with a person who robs by violence from another, and swears falsely regarding it, — it is the same section that has already been stated in the Sedrah ויקרא (Lev 5:21), “[If a soul sin], and commits a trespass against the Lord, and deny unto his neighbour etc.” The reason why it is repeated here is because of two new points which are contained in it. The one is that it (Scripture) writes here, “and if they confess” which teaches that one is not liable to payment of the fifth (in addition to the capital; cf. Leviticus 5:24), nor to bring a guilt offering (cf. Leviticus 5:25) if he is convicted by the evidence of witnesses, but only when he himself confesses the matter (his guilt). The second new point is about something stolen from a proselyte (cf. Rashi on v. 8) — that it has to be handed over to the priests (cf. Sifrei Bamidbar 2).

דַּבֵּר֮ אֶל־בְּנֵ֣י יִשְׂרָאֵל֒ אִ֣ישׁ אֽוֹ־אִשָּׁ֗ה כִּ֤י יַעֲשׂוּ֙ מִכׇּל־חַטֹּ֣את הָֽאָדָ֔ם לִמְעֹ֥ל מַ֖עַל בַּיהֹוָ֑ה וְאָֽשְׁמָ֖ה הַנֶּ֥פֶשׁ הַהִֽוא׃

Speak to the children of Yisra᾽el, When a man or woman shall commit any sin that men commit, to do a trespass against the Lord, and that person be guilty;