Rashi on Leviticus 5:21/רש"י על ויקרא ה׳:כ״א

1ונפש כי תחטא IF A SOUL SIN [AND COMMIT FAITHLESSNESS AGAINST THE LORD] — R. Akiba said, What is the force of ‎‎‎מעל בה׳‎‎ ומעלה here, where it does not speak of betraying “holy things of the Lord” as in v. 15, but of betraying one’s neighbour? Because whoever lends or borrows money or does business with another, does it as a rule only in the presence of witnesses or by a document, therefore when he repudiates the matter, he repudiates the witnesses or the document; but he who deposits something with his neighbour does not wish any living soul to know about it except the Third Being (God) who is between them; therefore when he repudiates the deposit, he is repudiating the Third Being who is between them (Sifra, Vayikra Dibbura d'Chovah, Chapter 22 4).

2בתשומת יד A CHARGE — He denies that he has put (שָׂם) money into his (the neighbour’s) hand (יד, i. e. that he has put money at his disposal) for the purpose of doing business in partnership or as a loan (cf. Onkelos and Sifra, Vayikra Dibbura d'Chovah, Chapter 22 6).

3או בגזל OR A THING TAKEN AWAY BY VIOLENCE — He denies that he has violently taken something from his possession,

4או עשק OR HATH WRONGED [HIS NEIGHBOUR] — This refers to withholding the wages of a hired man (cf. Leviticus 19:13; see also Sifra, Vayikra Dibbura d'Chovah, Chapter 22 6 and Bava Kamma 103b).