(Mishnah): If one was Gozel from a convert and swore [falsely] to him, and [the convert] died, [the Gazlan] pays principal and Chomesh to the Kohanim, and brings an Asham on the Mizbe'ach - "if the man has no redeemer to return the Asham...''

If he was bringing the money and Asham to the Mikdash and he died, [the Gazlan's] heirs inherit the money. The Korban grazes until it gets a blemish. It is sold, and the money is used for Nedavah (an Olah of the Tzibur).

If he gave the money to Kohanim of the division and then died, his heirs cannot take it back - "a man who will give to the Kohen, it will be to him (the Kohen).''

(Gemara - Chilfai and R. Yosi bar Chaninah): Our Mishnah is like R. Yosi ha'Gelili;

R. Yosi ha'Gelili expounded, what does the verse discuss? Someone was Gozel from a convert and swore to him, and he died. He pays principal and Chomesh to the Kohanim, and an Asham to the Mizbe'ach - "if the man has no redeemer...''

(If he was bringing the money... and he died, his heirs inherit the money. This is because once the convert died, the Gazlan acquired the money.) One who needs Kaparah is obligated to return it. This excludes this one, who does not need Kaparah. (The dead Gazlan cannot get Kaparah, and his heirs did not sin. We explained this like SEDEI YEHOSHUA.)

R. Akiva expounded, when he came from Zufrin, what does the verse discuss? Someone was Gozel from a convert and swore to him, and he died, Reuven pays principal and Chomesh to the Kohanim, and an Asham to the Mizbe'ach - "if the man has no redeemer...'';

No one in Yisrael does not have a redeemer (if one sold himself to be a slave, or sold his land, his relatives are commanded to redeem him or his land), except for a convert.

(Rav and Reish Lakish): [Our Mishnah] is like R. Akiva, who says that the theft must be returned in every case. (This is unlike R. Yosi ha'Gelili, who holds that once the convert died, the Gazlan acquired the money, and he may keep it, unless he needs Kaparah. R. Akiva holds that he must remove the theft from his Reshus. We explained this like MAHARA FULDA.)