Leviticus 6:4–6

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 6 Then he is to bring his guilt offeringac to the Lord: an unblemishedad ram from the flock according to your assessment of its value as a guilt offering to the priest.