If one steals from a convert, lies about it and then admits he lied, but the convert dies and has no heirs, one must return the item to the kohanim who are working on that week’s rotation, mishmar. The gemara discusses a range of halachot that deal with when things have to go to the kohanim on that week’s mishmar and what are cases where it can be given to a different kohen. Since the returning of the item to the kohen is called by the Torah “an asham,” a word that is also used in general to mean the guilt offering, therefore Rava brings various halachot that treat this payment with the same criteria as the guilt offering for example, it can’t be paid at night just as sacrifices can’t be brought at night. The gemara ends with a discussion about whether the payment to the kohanim is viewed as inheritance (they are in place of the convert’s inheritors) or as a gift and the ramifications are mentioned. The gemara concludes that is it viewed as a gift.