The Torah (five books of Moses) distinguishes between offenses against God and offenses against man. In the first case, the manifestation of repentance consists in: (1) Confession of one's sin before God, the essential part being a solemn promise and firm resolve not to commit the same sin again. (2) Making certain prescribed offerings. Offenses against man require, in addition to confession and sacrifice, restitution in full of whatever has been wrongfully obtained or withheld from one's fellow man, with one-fifth of its value added thereto. If the wronged man has died, restitution must be made to his heir; if he has no heir, it must be given to the priest who officiates at the sacrifice made for the remission of the sin.