Tractate Bava Kamma - Chapter 9 - Mishnah 11 בבא קמא פרק ט׳ משנה י״א

If a man stole from a convert and swore [falsely] to him, and the convert died, he must repay the value and the added fifth to the priests, and the Guilt-offering to the altar, as it says: “If the man has no kinsman to whom restitution can be made, the amount which is repaid shall go to the priest in addition to the ram of atonement, whereby atonement shall be made for him” (Numbers 5:8). If he brought the money and the Guilt-offering and then died, the money shall be given to his sons, and the Guilt-offering shall be left to pasture until it suffers a blemish, when it shall be sold, and its value falls to the Temple treasury.