Wayyiqra (Leviticus) 6:2-5

When any being sins, and committed a trespass against יהוה, and has lied to his neighbour about a deposit, or about a pledge, or about a robbery, or shall extort from his neighbour,” or has found what was lost and has lied concerning it, or did swear falsely, so that he sins in regard to any one of all these that a man does, then it shall be, when he sins, and shall be guilty, that he shall return what he took by robbery, or what he has extorted, or the deposit which was deposited with him, or the lost item which he found, or all that about which he swore falsely. He shall repay its total value, add one-fifth more to it, and give it to whom it belongs, on the day of his guilt offering.