Leviticus 6:1-6

GOD spoke to Moses: “When anyone sins by betraying trust with GOD by deceiving his neighbor regarding something entrusted to him, or by robbing or cheating or threatening him; or if he has found something lost and lies about it and swears falsely regarding any of these sins that people commonly commit—when he sins and is found guilty, he must return what he stole or extorted, restore what was entrusted to him, return the lost thing he found, or anything else about which he swore falsely. He must make full compensation, add twenty percent to it, and hand it over to the owner on the same day he brings his Compensation-Offering. He must present to GOD as his Compensation-Offering a ram without any defect from the flock, assessed at the value of a Compensation-Offering.