Leviticus 6:2-5

2“1When a person sins and acts unfaithfully against the Lord, and disavows the rightful claim of his neighbor regarding a deposit or a security entrusted to him, or regarding robbery, or he has extorted from his neighbor,

3or 2has found what was lost and lied about it and sworn falsely, so that he sins regarding any of the things that people do;

4then it shall be, when he sins and becomes guilty, that he shall 3restore what he took by robbery or acquired by extortion, or the deposit which was 4entrusted to him, or the lost property which he found,

5or anything about which he swore falsely; 5he shall make restitution for it 6in full and add to it a fifth more. 7He shall give it to the one to whom it belongs on the day he presents his guilt offering.