We are commanded to implement the entire Yom Kippur Holy Temple service, including the various sacrifices and confessions, as detailed in the Torah.
"And what he has trespassed against the holy he shall pay, and he shall add one fifth of its value to it"—Leviticus 5:16.
One who inadvertently benefits from holy property or Terumah must make restitution, by repaying the principle plus 25% of the value of the misused item. [When the additional penalty is added to the principle, it constitutes one fifth of the total.]