Numbers 5:5-8

Then the LORD said to Moses, “Give the following instructions to the people of Israel: If any of the people—men or women—betray the LORD by doing wrong to another person, they are guilty. They must confess their sin and make full restitution for what they have done, adding an additional 20 percent and returning it to the person who was wronged. But if the person who was wronged is dead, and there are no near relatives to whom restitution can be made, the payment belongs to the LORD and must be given to the priest. Those who are guilty must also bring a ram as a sacrifice, and they will be purified and made right with the LORD.