This passage shows the reader that sin is ultimately the defrauding of God in the holy things that belong to him or in defrauding others. The Lord makes provision by his grace for forgiveness and restoration of the guilty, but he also requires genuine repentance as a prerequisite for forgiveness. In such matters Scripture is clear that it is not sufficient just to make confession. As far as possible, the wrong must be made right. To do so was evidence of remorse and contrition. This principle lies behind Jesus' teaching in Matthew 5:23–24, So if you are offering your gift at the altar and there remember that your brother has something against you, leave your gift there before the altar and go. First be reconciled to your brother, and then come and offer your gift.
Jesus reinforces the truth, that remorse, contrition, and repentance must precede the forgiveness of God. According to Currid (p.77), Genuine repentance must come before genuine forgiveness.
7 And the priest shall make atonement for him before the LORD, and he shall be forgiven for any of the things that one may do and thereby become guilty.”