Torah Temimah cites Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11).
Sefaria — Toras Kohanim (Sifra, Vayikra Dibbura DeChovah, Section 11)
“And that which he sinned from the holy” — to include even less than a perutah for restitution.
Ribbuy of sub-perutah for hekdesh restitution.
Hekdesh demands full restitution of any amount misused; the ordinary perutah threshold does not apply. Even a fraction of a perutah taken from sacred property must be repaid.