Leviticus 6:2-5

“When someone sins and offends the LORD by deceiving his neighbor in regard to a deposit, a security, or a robbery; or defrauds his neighbor; or finds something lost and lies about it; or swears falsely about any of the sinful things a person may do —  once he has sinned and acknowledged his guilt  — he must return what he stole or defrauded, or the deposit entrusted to him, or the lost item he found, or anything else about which he swore falsely. He will make full restitution for it and add a fifth of its value to it. He is to pay it to its owner on the day he acknowledges his guilt.