In the Mishna, they said: "In the place where penitents stand, the completely righteous do not stand." But truly, to be precise; the righteous person who dealt in Torah and commandments all his life and did not partake in the pleasures of this world, which is, to be sure, vanity, has great merit in the next world…So how can one who has been a penitent for but part of his life be preferable?
Because they have been remorseful, and distanced themselves from transgression, and completely repented their reward shall be great - in this world and in the next. For it is known that penitents who, in their senselessness, had acted sinfully, detach the last letter Aleph of the Name by sinning. When they do atone, have the merit of returning the last Aleph in the blessed Name of glory and awe. Their value therefore increases and their penance is accepted above.
This is what is said in the verse "he shall repay the principal amount and add a fifth part to it" referring to "wherein he was remiss about sacred things". Meaning to say, if one has sinned with some transgression and separated the letter Aleph from the Name blessed be, 'he shall repay the principal amount" – he should do penance, and will have the privilege of restoring the letter Aleph to that honored and sacred Name.