After giving the commands related to the seriousness of violating unintentionally the commandments about the holy things, then God turned to commandments about intentional sin. The category of sin that was focused on was when you take advantage of an opportunity and lie so that you can steal, such as when someone entrusts you with something. In Exodus, the penalties for getting caught stealing were specified and were higher, so this context is when you come to clear your name rather than being caught. Just like the unintentional sin against the holy things, restitution must be made and a fifth added to it as well as a ram for a trespass offering. There is a parallel between sins against the holiness of God and sins against men, but the unintentional sin against God warrants the same penalty as the intentional sin against man.
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