Usually the wronged person would receive the payment but if that person has died the payment goes to the closest relative. The full meaning of this statement can be made explicit. AT: "But if the wronged person has died and has no close relative to receive the payment" (See: [[rc://en/ta/man/translate/figs-explicit]])
The atonement is made for the man's sin. Here Yahweh refers to the man's sin as the man who committed it. AT: "to atone for his sin" (See: [[rc://en/ta/man/translate/figs-metonymy]])