Leviticus 6:4-7

4then it shall be, when he sins and becomes guilty, that he shall 1restore what he took by robbery or what he got by extortion, or the deposit which was 2entrusted to him or the lost thing which he found, 5or anything about which he swore falsely; 3he shall make restitution for it 4in full and add to it one-fifth more. 5He shall give it to the one to whom it belongs on the day he presents his guilt offering. 6Then he shall bring to the priest his guilt offering to the Lord, 6a ram without defect from the flock, according to your valuation, for a guilt offering, 7and 7the priest shall make atonement for him before the Lord, and he will be forgiven for any one of the things which he may have done to incur guilt.”