daf bit: Bava Kama 109

[cellio]

If a man robs another, the victim dies, and the robber confesses or is found out, the compensation he owes goes to the victim's heirs. The g'mara discusses the following case: a man robbed a convert and falsely testified that he had not, and then the convert died (without producing heirs) and the robber confessed. At this point God acquired title to the compensation and granted it to the priests, so the robber owes the priests. (He is not off the hook because the convert did not have Jewish relatives.) (109b)