If a soul sin, and commit a trespass against the LORD, and lie to his neighbor in that which was delivered him to keep…
To deposit valuable property with a neighbour was, and still is, a common practice in the East where no responsible establishments exist for the reception of private treasure. Hence, when a man went on a journey, he concealed his precious things underground. This was connected with the danger of forgetting the spot where they were hidden, when search and digging had to be resorted to. This not only accounts for the fact that treasure is called in Hebrew by a name which denotes "hidden," or things which men are in the habit of hiding underground, but explains such allusions as "hidden riches of secret places" (Isaiah 45:3), "and searchest for her as for hid treasure" (Proverbs 2:4), "dig for it more than for hid treasure" (Job 3:21). To avoid this danger, men entrusted their treasure to the custody of a neighbour. It is to this practice that the text refers, and it is from this practice that the apostle took the expression in 2 Timothy 1:12; see also ver. 14, and 1 Timothy 6:20).
(C. D. Ginsburg, LL.D.)
Parallel VersesKJV: If a soul sin, and commit a trespass against the LORD, and lie unto his neighbour in that which was delivered him to keep, or in fellowship, or in a thing taken away by violence, or hath deceived his neighbour;