Bava Metzia 55 - Prutahs and One-Fifth Surcharges
Prutah is the smallest coin at the time of the Mishna, worth today about 0.3 cent .
There are five laws where the minimal value is a prutah: partial admitting of a debt leading to an oath, betrothing a woman, using consecrated property, returning a lost object, and returning a stolen item after denying it under oath.
There are five cases where one has to add a of 1/5 to his payment: a non-Kohen who inadvertently eats a priest’s portion of produce, one who redeems his second tithe, one who redeems his consecrated things, one who benefits from consecrated property, and one who returns a stolen item after denying it under oath.
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