Numbers 5:8

ואם אין לאיש גאל BUT IF THE MAN HAS NO KINSMAN — This means that the claimant who put him to the oath, died and has left no heirs, להשיב האשם אליו TO WHOM THAT WHEREIN HE IS GUILTY COULD BE RESTORED, when he decided at a later period to confess his sin. — Our Rabbis asked (Sifrei Bamidbar 4:1; Bava Kamma 109a): But can you find anyone in Israel who has no kinsman whatsoever, neither a son nor a brother nor other relative near akin to him from his father’s family, going back as far as Jacob? But this person referred to is a proselyte who died and has no heirs (his heathen relatives not being entitled to succeed to his property) (Sifrei Bamidbar 4:1; Bava Kamma 109a). האשם המושב THAT WHEREIN HE IS GUILTY AND WHICH HATH TO BE RESTORED — i.e. the principal (האשם) and the fifth thereof (המושב) (cf. Bava Kamma 110a), לה’ לכהן BELONGS TO THE LORD, FOR THE PRIEST — This means the Lord becomes its owner and gives it to the priest of that Mishmar (shift) (Bava Kamma 109b). מלבד איל הכפרים BESIDES THE RAM OF EXPIATION which is mentioned in the Sedrah ויקרא (Leviticus 5:25), as being incumbent upon him to offer.

וְאִם־אֵ֨ין לָאִ֜ישׁ גֹּאֵ֗ל לְהָשִׁ֤יב הָאָשָׁם֙ אֵלָ֔יו הָאָשָׁ֛ם הַמּוּשָׁ֥ב לַיהֹוָ֖ה לַכֹּהֵ֑ן מִלְּבַ֗ד אֵ֚יל הַכִּפֻּרִ֔ים אֲשֶׁ֥ר יְכַפֶּר־בּ֖וֹ עָלָֽיו׃

But if the man have no kinsman to whom restitution may be made for the trespass, let the trespass which is recompensed to the Lord, be the priest’s; beside the ram of the atonement, whereby atonement shall be made for him.