Leviticus 5:14-16

Verse 15

In the holy things of the Lord - This law seems to relate particularly to sacrilege, and defrauds in spiritual matters; such as the neglect to consecrate or redeem the firstborn, the withholding of the first-fruits, tithes, and such like; and, according to the rabbins, making any secular gain of Divine things, keeping back any part of the price of things dedicated to God, or withholding what man had vowed to pay. See a long list of these things in Ainsworth.

With thy estimation - The wrong done or the defraud committed should be estimated at the number of shekels it was worth, or for which it would sell. These the defrauder was to pay down, to which he was to add a fifth part more, and bring a ram without blemish for a sin-offering besides. There is an obscurity in the text, but this seems to be its meaning.
Verse 16

Shall make amends - Make restitution for the wrong he had done according to what is laid down in the preceding verse.
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