||If there is no relative to whom the dishonest gain can be returned, it must be returned to God, [and given] to the priest. This is in addition to the atonement ram through which [the wrongdoer's] sin is expiated.
Ve'im-eyn la'ish go'el lehashiv ha'asham elav ha'asham hamushav l'Adonay lakohen milevad eyl hakipurim asher yechaper-bo alav.
Literally, 'redeemer'. It is speaking of the case where the victim has died. By tradition, it is speaking of the case where there can not be any heirs at all, which is only possible in the case of a proselyte (Bava Kama 109a; Yad, Gezelah 8:6).