Leviticus 6:2-5

2“If a person sins and commits a trespass against the Lord by lying to his neighbor about what was delivered to him for safekeeping, or about a pledge, or about a robbery, or if he has extorted from his neighbor,

3or if he has found what was lost and lies concerning it, and swears falsely—in any one of these things that a man may do in which he sins:

4then it shall be, because he has sinned and is guilty, that he shall restore what he has stolen, or the thing which he has extorted, or what was delivered to him for safekeeping, or the lost thing which he found,

5or all that about which he has sworn falsely. He shall restore its full value, add one-fifth more to it, and give it to whomever it belongs, on the day of his trespass offering.