ו אָטֱחֶת יִּ כ שֶפֶנה' ותיִּמֲע תֶא קַ שָע ֹוא לֵּזָגְב ֹוא דָי תֶמ ווׂשְתִּב ֹוא ןֹודָ קִּפְ ב ֹותיִּמֲעַ ב שֵּחִּכְו...
If anyone sins, and commits a trespass against Hashem, and deals falsely with his neighbor in a matter of deposit, or a pledge, or robbery, or has oppressed his neighbor.
The Ohr Hachaim asks, which aveira are we talking about at the beginning of the possum that the Torah calls him נֶּפֶּשׁ כִּי תֶּחֱטָא – a soul that will sin? The aveira cannot be the denial of the theft, because the Torah immediately continues with that.
The Ohr Hachaim asks another two questions, first - why does the Torah call this aveira a trespass against Hashem? These aveiros are all between humans. Second – why does he call the person to whom he denied עֲמִּיתוֹ – his neighbor?
The Ohr Hachaim explains that there are three branches to the aveira the character of this possuk performed. First, he took something that wasn’t his. Second, he trespassed against Hashem. Hashem decided that the other person should have this money, yet this person decided to change matters. By stealing, it is as though Hashem Himself is suspected of having mistakenly given the money to the other person. Third, by denying the theft, he makes the other person seem like a liar. He dealt falsely with his neighbor, making his neighbor seem like the false one and himself the honest one. He is claiming that his neighbor made a false, frivolous claim when he was absolutely right.
These only apply to cases of a pledge, robbery, or oppression of his neighbor by withholding his rightful salary. Whereas in the case of a lost object that was found, he has not made him into a liar because the person who lost the object was not sure himself that the object was found by this schemer. This is why the possuk separates the cases and only discusses the lost object in the next possuk.
The Ohr Hachaim adds that the possuk is hinting at the three things that happen to a person when he does an aveira. First, his Neshama loses its own light and superior status. This is the נֶּפֶּשׁ כִּי תֶּחֱטָא – a soul that sins. The soul has been sullied by this terrible action. Second, וּמָעֲלָה מַעַל בַ ה' – it has transgressed against Hashem. All souls can only exist in this world through Divine emanations and connections. A person who utilizes his life for nefarious purposes is basically misusing Divine tools. When a person sins terribly, his soul could be cut off from its Heavenly source. This is the dreaded punishment of Kares, which is the worst punishment possible. The Heavenly influences descend through two delicate pipes, which are analogous to the nostrils, where a person's soul is connected to its Maker.
When a person sins in one of the methods enumerated in this possuk, his soul is snatched and held by the outside evil forces, and those evil forces derive power and sustenance through him. They divert the Heavenly influences to themselves. This is the idea of וּמָעֲלָה מַעַל בַ ה' because this person has not only sinned against his fellow man but he has also misappropriated Divine sparks in this world and transferred them to the evil side.
The third thing that a sinner has done with his evil action of denying his culpability and liability for a monetary obligation is to the entire community. All of Klal Yisroel are one, and the misdeeds of one reflect on and affect all of us. He did not merely deny something of his friend and neighbor, he denied the friendship and connection he should have with his neighbor, and broke it.
The Korban and repentance program for this aveira must include a repair of all three aspects.
