Audio by Dr. Michael Sokolow

But if he had already given the money to the members of the division and then died, the heirs have no power to make them give it up, as it is written, whatsoever any man give to the priest it shall be his. If he gave the money to Jehoiarib and the trespass offering to Jedaiah, he has fulfilled his duty. If, however, the trespass offering was first given to Jehoiarib and then the money to Jedaiah, if the trespass offering is still in existence the members of the Jedaiah division will have to sacrifice it, but if it is no more in existence he would have to bring another trespass offering; for he who brings [the restitution for] robbery before having brought the trespass offering fulfils his obligation, whereas he who brings the trespass offering before having brought [the restitution for] the robbery has not fulfilled his obligation. If he has repaid the principal but not the Fifth, the [non-payment of the] Fifth is no bar [to his bringing the offering]. קמא 9.12
נתן את הכסף לאנשי משמר, ומת-- אין היורשין יכולין להוציא מידם, שנאמר ''איש אשר ייתן לכוהן, לו יהיה''  (במדבר ה,י) ׃ 
נתן את הכסף ליהויריב, ואשם לידעיה-- יצא׃ אשם ליהויריב, וכסף לידעיה-- אם קיים האשם, יקריבוהו בני ידעיה; ואם לאו, יחזור ויביא אשם אחר׃ שהמביא גזלו, עד שלא יביא אשמו-- יצא; אשמו, עד שלא יביא גזלו-- לא יצא׃ נתן את הקרן, ולא נתן את החומש-- אין החומש מעכב
If one misappropriated [foodstuff] and fed his children or left [it] to them [as an inheritance], they would not be liable to make restitution, but if there was anything [left] which could serve as security they would be liable to pay. 
No money may be taken in change either from the box of the customs-collectors or from the purse of the tax-collectors, nor may charity be taken from them, though it may be taken from their [own coins which they have at] home or in the market place.
 קמא 10.1
הגוזל ומאכיל את בניו, והמניח לפניהם-- פטורין מלשלם; אם היה דבר שיש לו אחריות, חייבין לשלם׃ אין פורטין לא מתיבת מוכסין, ולא מכיס של גבאין, ואין נוטלין מהן צדקה; אבל נוטל הוא מתוך ביתו או מן השוק

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