6. His trespass offering. This is the third step. He has sinned against man; this requires restitution. But he has also sinned against God, and that requires a sacrifice.
Thy estimation. There are things whose value may be a matter of opinion, and therefore a cause of dispute. In such cases the priest shall make the valuation. In Ex. 22:1-9 a series of wrongs is enumerated in which the restitution is double, and in some cases even fourfold or fivefold. The difference in the penalties given there and here appears to be due to the fact that there the offender was forced to make restitution by “the judges” (Ex. 22:9), whereas here the acknowledgment appears to be voluntary.