Leviticus 6:2-5

“If anyone sins, and commits a trespass against the LORD, and deals falsely with his neighbour in a matter of deposit, or of bargain, or of robbery, or has oppressed his neighbour, or has found that which was lost, and lied about it, and swearing to a lie—in any of these things that a man sins in his actions— then it shall be, if he has sinned, and is guilty, he shall restore that which he took by robbery, or the thing which he has gotten by oppression, or the deposit which was committed to him, or the lost thing which he found, or any thing about which he has sworn falsely: he shall restore it in full, and shall add a fifth part more to it. He shall return it to him to whom it belongs in the day of his being found guilty.