In USA v. THOMAS we find:
Admiralty Law > Forfeitures & Penalties > Criminal Forfeitures
Criminal Law & Procedure > Sentencing > Forfeitures > General Overview
Real Property Law > Financing > Federal Regulations > Farm Credit Act
[HN4] Historically, forfeiture proceeded from the legal fiction that property used in the commission of a crime itself
offends the law. The forfeited res, as a legal entity, is identical with the physical article when the property is, for
example, a sea vessel, an automobile, or a firearm. Currency, however, differs substantially from such objects.