Leviticus 6:2-4

2If any one sin and act unfaithfully against Jehovah, and lie to his neighbour as to an entrusted thing or a deposit or [that in which] he hath robbed or wronged his neighbour,

3or have found what was lost, and denieth it, and sweareth falsely in anything of all that man doeth, sinning therein;

4then it shall be, if he hath sinned and transgressed, that he shall restore what he robbed or that in which he hath defrauded, or the deposit, or the lost thing which he found,