Leviticus 6:2-5

“Suppose one of you sins against your associate and is unfaithful to the LORD. Suppose you cheat in a deal involving a security deposit, or you steal or commit fraud, or you find lost property and lie about it, or you lie while swearing to tell the truth, or you commit any other such sin. If you have sinned in any of these ways, you are guilty. You must give back whatever you stole, or the money you took by extortion, or the security deposit, or the lost property you found, or anything obtained by swearing falsely. You must make restitution by paying the full price plus an additional 20 percent to the person you have harmed. On the same day you must present a guilt offering.