Today's daf is sponsored by Idana Goldberg and Michael Kellman in honor of the marriage of their daughter Noam to Avichai Klugerman last night in Israel. "May these two chayalim build a bayit neeman b'yisrael and may the zechut of our learning keep all the soldiers safe." If a shomer falsely claims an item was stolen or lost, what is the shomer responsible to pay if witnesses come and prove that the shomer lied? If the claim was theft, the thief pays a double payment, but if the claim was that the item was lost, just the principal is returned. If the shomer confesses, he/she pays the principal, adds one-fifth (chomesh) and brings a guilt offering. If a son steals from his father and then confesses after the father's death, he needs to return the item and the chomesh payment to the sons of his father or the father's brothers, but he cannot inherit it. However, if he has no money, he can borrow money to pay the heirs and the creditor can collect the loan from the estate, in which the thief is included. A similar solution is suggested when a father takes a vow not to allow his son to benefit from him in life and after death. Rav Yosef rules in the case of theft from a father, if there are no heirs, the son can give the money to charity. This statement assumes that there is no way to pardon the principal, as if there was, the son could pardon his own obligation to return the principal. However, a Mishna on Bava Kamma 103a explains that one can pardon the principal. Three possible answers are brought, connecting it with a debate between Rabbi Yosi haGalili and Rabbi Akiva regarding one who stole from a convert who then died without heirs. If one steals from a convert who has no heirs and denies the claim under oath, if the convert dies and then the thief confesses, the payment is given to the kohanim. From where do they derive that this law applies to female converts as well? Which kohanim receive it? It is given to the ones who are working in the Temple the week that the thief brings the guilt offering. If the thief is a kohen, they cannot take the lost item for themselves but must give it to the kohanim working in the Temple that week - from where is this derived?