Ibn Ezra on Leviticus 5:21

ומעלה מעל בה׳‎. שעבר על מצות לא תעשה מדבר שהוא בינו ובין אדם: AND COMMIT A TRESPASS AGAINST THE LORD. By violating one of the negative precepts governing the relationship between a man and his neighbor.⁴³As Scripture goes on to explain.

או בתשומת יד. שותפות ששם ידו עמו: IN A MATTER OF DEPOSIT.⁴⁴Hebrew, tesumet yad (literally, a placing of the hand). Hence I.E.’s comment. Partnership. He joined hands with him.

בגזל. בחזקה כמו ויגזול את החנית: OR OF ROBBERY.⁴⁵Hebrew, gazel. Involving force. Compare, and plucked (va-yigzol)⁴⁶Va-yigzol and gazel come from the same root. the spear out of the Egyptian’s hand (I Chron. 11:23).

עשק. בסתר: OR HAVE OPPRESSED. In secret.⁴⁷Harming his neighbor secretly in any way (Krinsky).

ועמיתו. רעהו ויתכן שהוא בעומתו. וה״א בהנה נוסף: HIS NEIGHBOR. Amito means his neighbor. It most probably means the one who is beside him.⁴⁸I.E. connects the word amit (neighbor) to the word le-ummat (close by) (Ex. 25:27).