Leviticus 6:1

1 And the LORD said to Moses,

2 “If someone sins and acts unfaithfully against the LORD by deceiving his neighbor in regard to a deposit or security entrusted to him or stolen, or if he extorts his neighbor

3 or finds lost property and lies about it and swears falsely, or if he commits any such sin that a man might commit—

4 once he has sinned and becomes guilty, he must return what he has stolen or taken by extortion, or the deposit entrusted to him, or the lost property he found,

5 or anything else about which he has sworn falsely. He must make restitution in full, add a fifth of the value, and pay it to the owner on the day he acknowledges his guilt.

Read all of Leviticus 6