Leviticus 6:2–5

2 “When someone sins and offends the Lord by deceivings his neighbor in regard to a deposit,t a security,A or a robbery;u or defraudsv his neighbor; 3 or finds something lost and lies about it;w or swears falselyx about any of the sinful things a person may do—4 once he has sinnedy and acknowledged his guiltz—he must return what he stole or defrauded, or the deposit entrusted to him, or the lost item he found, 5 or anything else about which he swore falsely. He will make full restitution for it and add a fifth of its value to it.aa He is to pay it to its owner on the day he acknowledges his guilt.ab