Leviticus 5:15-19

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.
Verse 19

He hath certainly trespassed - And because he hath sinned, therefore he must bring a sacrifice. On no other ground shall he be accepted by the Lord. Reader, how dost thou stand in the sight of thy Maker? On the subject of this chapter it may be proper to make the following reflections. When the infinite purity and strict justice of God are considered, the exceeding breadth of his commandment, our slowness of heart to believe, and our comparatively cold performance of sacred duties, no wonder that there is sinfulness found in our holy things; and at what a low ebb must the Christian life be found when this is the case! This is a sore and degrading evil in the Church of God; but there is one even worse than this, that is, the strenuous endeavor of many religious people to reconcile their minds to this state of inexcusable imperfection, and defend it zealously, on the supposition that it is at once both unavoidable and useful - unavoidable, for they think they cannot live without it; and useful, because they suppose it tends to humble them! The more inward sin a man has, the more pride he will feel; the less, the more humility. A sense of God's infinite kindness to us, and our constant dependence on him, will ever keep the soul in the dust. Sin can never be necessary to the maintenance or extension of the Christian life, it is the thing which Jesus Christ came into the world to destroy; and his name is called Jesus or Savior because he saves his people from their sins. But how little of the spirit and influence of his Gospel is known in the world! He saves, unto the uttermost, them who come unto the Father through him. But alas! how few are thus saved! for they will not come unto him that they might have life. Should any Christian refuse to offer up the following prayer to God? "Almighty God, unto whom all hearts be open, and from whom no secrets are hid, cleanse the thoughts of our hearts by the inspiration of thy Holy Spirit, that we may perfectly love thee, and worthily magnify thy holy name, through Christ our Lord. Amen." - The Liturgy.

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