Leviticus 6:2-5

“A person might sin against the LORD by doing one of these sins: He might lie about what happened to something he was taking care of for someone else, or he might lie about a promise he made. He might steal something or cheat someone. He might find something that had been lost and then lie about it. He might make a promise before the LORD about something and not mean it, or he might do some other sin. If he does any of these things, he is guilty of sin. He must bring back whatever he stole or whatever he took by cheating. He must bring back the thing he took care of for someone else. He must bring back what he found and lied about or what he made a false promise about. He must pay the full price plus an extra one-fifth of the value of what he took. He must give the money to the true owner on the day he brings his penalty offering.