Jerusalem Talmud Bava Kamma 9.9

משנה: הַגּוֹזֵל אֶת הַגֵּר וְנִשְׁבַּע לוֹ וָמֵת הֲרֵי זֶה מְשַׁלֵּם קֶרֶן וָחוֹמֶשׁ לַכֹּהֲנִים וְאָשָׁם לַמִּזְבֵּחַ שֶׁנֶּאֱמַר וְאִם אֵין לָאִישׁ גּוֹאֵל לְהָשִׁיב הָאָשָׁם אֵלָיו הָאָשָׁם וגו׳. הָיָה מַעֲלֶה אֶת הַכֶּסֶף וְאֶת הָאָשָׁם וָמֵת הַכֶּסֶף יִינָּתֵן לְבָנָיו וְהָאָשָׁם יִרְעֶה עַד שֶׁיִּסְתָּאֵב וְיִמָּכֵר וְיִפְּלוּ דָמָיו לִנְדָבָה. נָתַן אֶת הַכֶּסֶף לְאַנְשֵׁי מִשְׁמָר וָמֵת אֵין הַיּוֹרְשִׁין יְכוֹלִין לְהוֹצִיא מִיָּדָם שֶׁנֶּאֱמַר אִישׁ אֲשֶׁר יִתֵּן לַכֹּהֶן לוֹ יִהְיֶה.

MISHNAH: One who robbed from a proselyte, swore to him, and [the proselyte] died, has to pay the capital and the fifth to the priests and the reparation offering to the altar as it is said: “If the man has no heirs to give the reparation to, the reparation etc.” If he was bringing the money and the reparation offering when he died, the money should be given to his sons and the reparation offering shall graze until it becomes disqualified, then be sold, and the amount be given for voluntary offerings. If he had given the money to the men of the watch when he died, the heirs cannot ask it back from them since it is said: “What a man give to a Cohen shall be the latter’s.”

הלכה: הַגּוֹזֵל אֶת הַגֵּר כול׳. חִילְפַיי וְרִבִּי יוֹסֵי בַּר חֲנִינָה אָמְרֵי. דְּרִבִּי יוֹסֵי הַגָּלִילִי הִיא. דְּדָרַשׁ רִבִּי יוֹסֵי הַגָּלִילִי. בַּמֶּה הַכָּתוּב מְדַבֵּר. בְּגוֹזֵל אֶת הַגֵּר וְנִשְׁבַּע לוֹ וָמֵת שֶׁמְשַׁלֵּם קֶרֶן וָחוֹמֶשׁ לַכֹּהֲנִים וְאָשָׁם לַמִּזְבֵּחַ. וְאִם אֵין לָאִישׁ גּוֹאֵל. הַטָּעוּן כַּפָּרָה חַיָיב. יָצָא זֶה שֶׁאֵין טָעוּן כַּפָּרָה. דָּרַשׁ רִבִּי עֲקִיבָה כְשֶׁבָּא מִזּוּפְרִין. בַּמֶּה הַכָּתוּב מְדַבֵּר. בְּגוֹזֵל אֶת הַגֵּר וְנִשְׁבַּע לוֹ וָמֵת שֶׁמְשַׁלֵּם קֶרֶן וָחוֹמֶשׁ לַכֹּהֲנִים וְאָשָׁם לַמִּזְבֵּחַ. שֶׁנֶּאֱמַר וְאִם אֵין לָאִישׁ גּוֹאֵל וגו׳. אֵין לָךְ אָדָם בְּיִשְׂרָאֵל שֶׁאֵין לוֹ גוֹאֵל אֶלָּא זֶה הַגֵּר. רַב וְרֵישׁ לָקִישׁ אָמְרֵי. רִבִּי עֲקִיבָה הִיא. דְּאָמַר תּוּשָׁב אַשְׁמָה בְּכָל מָקוֹם.

HALAKHAH: “One who robbed from a proselyte,” etc. Ḥilfai and Rebbi Yose bar Ḥanina said, this is Rebbi Yose the Galilean’s, as Rebbi Yose the Galiean explained: Of what does the verse speak? About one who robbed from a proselyte, swore to him, who then died, that he would pay the capital and the fifth to the priests and the reparation offering to the altar. “If the man have no relative,” he who needs atonement is obligated; this excludes the one who does not need atonement. Rebbi Aqiba explained when he came from Zephyrium: About one who robbed from a proselyte, swore to him, who then died, that he would pay the capital and the fifth to the priests and the reparation offering to the altar, as it is said: “If the man have no relative,” etc. The only person in Israel who has no relative is the proselyte. Rav and Rebbi Simeon ben Laqish said, it is Rebbi Aqiba’s who said that the wrongly acquired property has to be returned in any case.