Leviticus 6:2-4

2“When someone sins and offends the Lord by deceiving his neighbor in regard to a deposit, a security, or a robbery; or defrauds his neighbor;

3or finds something lost and lies about it; or swears falsely about any of the sinful things a person may do —

4once he has sinned and acknowledged his guilt  — he must return what he stole or defrauded, or the deposit entrusted to him, or the lost item he found,