What is "mi'Kol Chatas ha'Adam" referring to?
Ramban: It is referring to all kinds of sins that one man performs against another - by way of denial.
Having taught the law of someone who steals and swears falsely - in Vayikra, 5:21, why does the Torah repeat it here?
Rashi: Because of two new Halachos which it did not teach there - (a) That one is only Chayav an extra fifth and a Korban Asham if one confesses, but not if one is implicated by witnesses; (b) That in the event that one steals from a Ger - who has no relatives - and the Ger died, he must return the money to the Kohanim of that Mishmar.
Bearing in mind the principle that women are obligated in all Mitzvos not dependent on time, why does the Torah see fit write "Ish O Ishah" here?
Ramban: Since it is unusual for women to steal, we may otherwise have thought that they are not included in the penalty of a fifth and the Korban Asham. 1
See R. Chavel's footnotes.
Why does the Torah insert the words "Lime'ol Ma'al ba'Shem"?
Ramban: Because the Pasuk is talking about someone who upholds his denial by swearing falsely 1 in the Name of Hashem.
Seforno: Because, seeing as this Parshah is written with reference to Gezel ha'Ger, 2 someone who steals from him causes a Chilul Hashem and is therefore termed a 'Moel ba'Kodesh' (someone who desecrates the Name of Hashem in the eyes of the Ger). 3
QUESTIONS ON RASHI
Rashi writes that this was repeated to teach that Gezel ha'Ger is given to a Kohen. "L'Chol Ashamam Asher Yashivu Li... Lecha Yihyeh" (18:9) teaches this!
Moshav Zekeinim (9) #1: There it is not explicit [that he returns it to Kohanim of the Mishmar].
Moshav Zekeinim (9) #2: Gezel ha'Ger is taught primarily here. There it is mentioned Agav (along with) the other 23 Matanos Kehunah.