Leviticus 6:2-5

2“When anyone sins and acts unfaithfully against the Lord by deceiving his neighbor (companion, associate) in regard to a deposit or a security entrusted to him, or through robbery, or if he has extorted from his neighbor,

3or has found what was lost and lied about it and sworn falsely, so that he sins in regard to any one of the things a man may do—

4then if he has sinned and is guilty, he shall restore what he took by robbery, or what he got by extortion, or the deposit which was entrusted to him, or the lost thing which he found,

5or anything about which he has sworn falsely; he shall not only restore it in full, but shall add to it one-fifth more. He shall give it to the one to whom it belongs on the day of his guilt offering.