Bava Kamma 110 - One Who Robs a Convert Pays to the Priests (Torts)
A convert to Judaism is considered a newborn child, not part of his old family nor yet of any new one.
Suppose the robber was bringing up the money and the guilt offering to Jerusalem, and he died en route. In that case, the money shall be given to the robber's sons because restitution to the Kohanim is only to atone for his guilt - while alive.
Art: Baby at Play by Thomas Cowperthwait Eakins
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