Leviticus 6:2-5

“When a person sins and acts unfaithfully against the LORD, and deceives his companion in regard to a deposit or a security entrusted to him, or through robbery, or if he has extorted from his companion, or has found what was lost and lied about it and sworn falsely, so that he sins in regard to any one of the things a man may do; then it shall be, when he sins and becomes guilty, that he shall restore what he took by robbery or what he got by extortion, or the deposit which was entrusted to him or the lost thing which he found, or anything about which he swore falsely; he shall make restitution for it in full and add to it one-fifth more. He shall give it to the one to whom it belongs on the day he presents his guilt offering.