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Intro to the Talmud
(כא) נֶ֚פֶשׁ כִּ֣י תֶחֱטָ֔א וּמָעֲלָ֥ה מַ֖עַל בַּיהוָ֑ה וְכִחֵ֨שׁ בַּעֲמִית֜וֹ בְּפִקָּד֗וֹן אֽוֹ־בִתְשׂ֤וּמֶת יָד֙ א֣וֹ בְגָזֵ֔ל א֖וֹ עָשַׁ֥ק אֶת־עֲמִיתֽוֹ׃ (כב) אֽוֹ־מָצָ֧א אֲבֵדָ֛ה וְכִ֥חֶשׁ בָּ֖הּ וְנִשְׁבַּ֣ע עַל־שָׁ֑קֶר עַל־אַחַ֗ת מִכֹּ֛ל אֲשֶׁר־יַעֲשֶׂ֥ה הָאָדָ֖ם לַחֲטֹ֥א בָהֵֽנָּה׃ (כג) וְהָיָה֮ כִּֽי־יֶחֱטָ֣א וְאָשֵׁם֒ וְהֵשִׁ֨יב אֶת־הַגְּזֵלָ֜ה אֲשֶׁ֣ר גָּזָ֗ל א֤וֹ אֶת־הָעֹ֙שֶׁק֙ אֲשֶׁ֣ר עָשָׁ֔ק א֚וֹ אֶת־הַפִּקָּד֔וֹן אֲשֶׁ֥ר הָפְקַ֖ד אִתּ֑וֹ א֥וֹ אֶת־הָאֲבֵדָ֖ה אֲשֶׁ֥ר מָצָֽא׃ (כד) א֠וֹ מִכֹּ֞ל אֲשֶׁר־יִשָּׁבַ֣ע עָלָיו֮ לַשֶּׁקֶר֒ וְשִׁלַּ֤ם אֹתוֹ֙ בְּרֹאשׁ֔וֹ וַחֲמִשִׁתָ֖יו יֹסֵ֣ף עָלָ֑יו לַאֲשֶׁ֨ר ה֥וּא ל֛וֹ יִתְּנֶ֖נּוּ בְּי֥וֹם אַשְׁמָתֽוֹ׃
(21) When a person sins and commits a trespass against the LORD by dealing deceitfully with his fellow in the matter of a deposit or a pledge, or through robbery, or by defrauding his fellow, (22) or by finding something lost and lying about it; if he swears falsely regarding any one of the various things that one may do and sin thereby— (23) when one has thus sinned and, realizing his guilt, would restore that which he got through robbery or fraud, or the deposit that was entrusted to him, or the lost thing that he found, (24) or anything else about which he swore falsely, he shall repay the principal amount and add a fifth part to it. He shall pay it to its owner when he realizes his guilt.

הגוזל את אביו ונשבע לו ומת הרי זה משלם קרן וחומש ואשם לבניו או לאחיו ואם אינו רוצה או שאין לו לוה ובעלי חוב באין ונפרעים

האומר לבנו קונם אי אתה נהנה משלי אם מת ירשנו

The mishna continues: In the case of one who robs his father and the father demands that he return the stolen item, and he takes an oath to his father that he did not rob him; and then the father dies; and then the son admits that he robbed him and took a false oath, necessitating the return of the principal and the giving of the additional one-fifth payment to his father’s heirs, of which he is either one of several or the only one; what should he do? This son pays the principal and the additional one-fifth payment to his father’s sons or brothers, and brings a guilt-offering and does not keep his own share. And if he does not want to forfeit his share or where he does not have sufficient funds to pay the other heirs while forfeiting his share, he borrows money in the amount of the value of the stolen item and the creditors come and are repaid in part from his share in the stolen item.

In the case of one who says to his son in a vow: It is forbidden like an offering [konam], and for that reason you may not derive benefit from my property, if the father then dies the son inherits from him, because it is no longer the father’s property once he dies.

בחייו ובמותו אם מת לא ירשנו ויחזיר לבניו או לאחיו ואם אין לו לוה ובעלי חוב באים ונפרעים: גמ׳ אמר רב יוסף אפילו לארנקי של צדקה אמר רב פפא וצריך שיאמר זה גזל אבי אמאי נמחליה לנפשיה מי לא תנן מחל לו על הקרן ולא מחל לו על החומש אלמא בר מחילה הוא אמר רבי יוחנן לא קשיא הא רבי יוסי הגלילי הא רבי עקיבא דתניא (במדבר ה, ח) ואם אין לאיש גואל להשיב האשם וכי יש אדם בישראל שאין לו גואלים אלא בגזל הגר הכתוב מדבר

The mishna continues: If the father stated in his vow that his son may not derive benefit from his property in his life and in his death, then even if the father then dies the son does not inherit from him, as the prohibition is still in effect. And instead of taking his inheritance, he returns his portion in the estate to his sons or to his brothers. And if he does not have sufficient funds to subsist without his inheritance, he borrows money in the amount of the value of his share in the inheritance and the creditors come and are repaid from his share. GEMARA: With regard to the halakha written in the mishna that one who robs his father pays the principal and the additional one-fifth payment to the father’s heirs, Rav Yosef says: One may even put this money in a charity purse if he so chooses. Rav Pappa says: And when giving the money he must say: This is what was robbed from my father. § The Gemara questions the mishna’s ruling that one who robs his father must return the stolen item to others even if he is the sole heir. Why must he do this? Let him forgive the debt to himself; as the heir, to whom payment is due, he should be able to forgive it. Didn’t we learn in a mishna (103a) that in the case of a robber who took a false oath claiming to be innocent and later admitted his liability: If the owner forgave him concerning the principal, but did not forgive him concerning the additional one-fifth payment, he need not pursue him to repay the remaining debt. Apparently, even the principal is subject to forgiveness, so why doesn’t he forgive the obligation to himself? Rabbi Yoḥanan said: This is not difficult. That mishna is in accordance with the opinion of Rabbi Yosei HaGelili, who says that this obligation can be forgiven, while this mishna, ruling that a son who robbed his father and is his sole heir cannot forgive the obligation to himself, is in accordance with the opinion of Rabbi Akiva, who holds that this obligation cannot be forgiven. Rabbi Yoḥanan explains: As it is taught in a baraita (Tosefta 10:16) that the verse states with regard to one who steals from one who then died: “But if the man has no kinsman to whom restitution may be made for the guilt, the restitution for guilt that is made shall be the Lord’s, even the priest’s” (Numbers 5:8). The baraita asks: But is there any Jewish person who has no kinsmen? Since every Jew descends from Jacob our forefather, all Jews have relatives to inherit from them. Rather, it must be that the verse is speaking of robbery of a convert who never married or had children as a Jew, and in any case is no longer legally related to his gentile family; he has no heirs. In this situation the Torah instructs one who robbed from a now-deceased convert to return the stolen item to a priest.
אִם אֵין לוֹ אַחִין שֶׁנִּמְצָא זֶה הַגַּזְלָן לְבַדּוֹ הוּא הַיּוֹרֵשׁ מוֹצִיא הַגְּזֵלָה מִתַּחַת יָדוֹ לְבָנָיו וְאִם אֵין בָּנִים לְזֶה הַבֵּן הַגַּזְלָן נוֹתְנָהּ לְבַעַל חוֹבוֹ אוֹ בְּהַלְוָאָתוֹ אוֹ לִצְדָקָה. הוֹאִיל וְיָצְאָה הַגְּזֵלָה עַצְמָהּ מִתַּחַת יָדוֹ נִפְטַר אַף עַל פִּי שֶׁנְּתָנָהּ מַתָּנָה אוֹ פְּרָעָהּ בְּחוֹבוֹ. וְהוּא שֶׁיּוֹדִיעֵם וְיֹאמַר זֶה גֵּזֶל אַבָּא:
ומכאן לדינים אחרים: הגוזל את אביו ותבעו אביו על כך ונשבע לו שלא גזלו, ומת האב, והבן עושה תשובה ומודה שגזל ושנשבע לשקר, אבל בפועל הריהו יורש (לבדו או עם אחיו) את נכסי אביו, ובכלל זה גם הגזילה שצריך להשיב, וכיצד יעשה? — הרי זה משלם קרן וחומש ואשם לבניו או לאחיו של האב שהם יורשיו, ואם אינו רוצה לשלם, או שאין לולוה על חשבון גזילה זו ובעלי חוב באין ונפרעים מדמי הגזילה.
האומר לבנו בנדר: "קונם שאי (אין) אתה נהנה משלי", אם מת האב — ירשנו בנו, שאחרי מותו שוב אין זה שלו.
אבל אם אסר את נכסיו על בנו במפורש בחייו ובמותו, הרי אף אם מתלא יירשנו, שאינו רשאי ליהנות מן הנכסים, ויחזיר, כלומר, יתן את חלקו בירושה לבניו או לאחיו, ואם אין לו מה לאכול כאשר הוא מחזיר — לוה מאחרים ויתפרנס מכסף זה ובעלי חוב באים ונפרעים את חובם מחלקו בירושה, שהרי עליהם לא נאסר.