Leviticus 6:2-5

An offering is to be made if anyone sins against the LORD by refusing to return what a fellow-Israelite has left as a deposit or by stealing something from him or by cheating him or by lying about something that has been lost and swearing that he did not find it. When a man sins in any of these ways, he must repay whatever he got by dishonest means. On the day he is found guilty, he must repay the owner in full, plus an additional twenty per cent.