במדבר פרק ה, ז
וְהִתְוַּדוּ אֶת-חַּטָּאתָּם אֲשֶר עָּשוּ וְהֵּשִיב אֶת-אֲשָּמוֹ בְרֹאשוֹ וַּחֲמִישִתוֹ יֹסֵּף עָּלָּיו וְנָּתַּן לַּאֲשֶר אָּשַּם לוֹ:
The verse begins with the plural והתודו, and ends with the singular והשיב. It is possible to explain based on Rashi in the matter of stealing. In that verse, it begins with a man or a woman, since in this matter a man or a woman are equally liable for stealing and the need to admit to the sin. Therefore, the beginning of our verse, the plural language refers to the concept that man and woman are equally in need of confession. However, in the matter of doing retribution (והשיב) a man has the physical means to pay for the principal and any fines. Whereas a woman, who in general does not have an independent sources of funds, is not equal to a man and is exempt, and referenced by the singular language which only applies to a man.
