What is the significance of the order in which the sinner atones - "v'Heishiv es ha'Gezeilah" ... "v'es Ashamo Yavi"?
Seforno: We learn from here that his Korban does not atone for him unless he first returns the article in question and appeases the owner. 1
It is not clear however, from where the Seforno learns the obligation to appease the owner?
Why does the Torah add the words "asher Gazal" and "asher Ashak"?
Sifra: To teach us that a person is only Chayav to add a fifth and to bring an Asham Gezeilos for what he stole or for the worker's wages that he failed to pay, but not on the theft of his father or on the wages that his father failed to pay. 1
Torah Temimah (citing Bava Kama, 67a): He is only Chayav to add a fifth and to bring an Asham Gezeilos if the article is unchanged, but not if it has changed ('Shinuy Koneh'). 2
Why does it add "asher Hofkad ito"?
Sifra: To teach us that if he no longer has the article in question in his possession, then he must pay its value.