If witnesses come and testify that the custodian consumed the deposit himself, he is obligated to pay for it double what he stole. If the custodian repents and confesses his false oath, he must pay the total amount, plus one-fifth of the value, and bring a guilt offering to the Temple.
What if one robs his father and swears to him that he did not do it, the father dies, and the son then repents his false oath? The son pays the principal plus one-fifth to his father's heirs (his brothers and uncles.) If he does not have the money to repay, he can borrow from others and give it to his brothers; his creditors will come and collect from his portion of the inheritance.
Art: The Last Moments of Christopher Columbus by Claude Jacquand