At issue in this criminal case is whether the estate of a victim is itself a "person" that is entitled to restitution as a "victim" under ORS 137.106. The trial court answered that question in the affirmative and ordered defendant to pay restitution to the estate of the victim. The relevant statutory definition of "person," however, is limited to a human being, a public or private corporation, an unincorporated association, or a government entity. Because it is undisputed that a personal estate qualifies as none of those, we must conclude that it is not a "person" entitled to restitution under ORS 137.106. We therefore reverse and remand for resentencing.