Leviticus 6:3-4

3or 1has 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 it shall be, when he sins and becomes guilty, that he shall 2restore what he took by robbery or what he got by extortion, or the deposit which was 3entrusted to him or the lost thing which he found,