Leviticus 6:1-7

Then the LORD spoke to Moses, saying, “When anyone sins and acts unfaithfully against the LORD by deceiving his neighbor (companion, associate) in regard to a deposit or a security entrusted to him, or through robbery, or if he has extorted from his neighbor, 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 if he has sinned and is guilty, 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 has sworn falsely; he shall not only restore it in full, but shall add to it one-fifth more. He shall give it to the one to whom it belongs on the day of his guilt offering. Then he shall bring to the priest his guilt offering to the LORD, a ram without blemish from the flock, as valued by you, as a guilt offering. The priest shall make atonement for him before the LORD, and he will be forgiven for any one of the things which he may have done to incur guilt.”