Exodus 22:8-11

22:8 If the thief is not caught, then the owner of the house will be brought before the judges to see whether he has laid his hand on his neighbor’s goods. 22:9 In all cases of illegal possessions, whether for an ox, a donkey, a sheep, a garment, or any kind of lost item, about which someone says ‘This belongs to me,’ the matter of the two of them will come before the judges, and the one whom the judges declare guilty must repay double to his neighbor. 22:10 If a man gives his neighbor a donkey or an ox or a sheep or any beast to keep, and it dies or is hurt or is carried away without anyone seeing it, 22:11 then there will be an oath to the Lord between the two of them, that he has not laid his hand on his neighbor’s goods, and its owner will accept this, and he will not have to pay.

Leviticus 5:1

Additional Sin Offering Regulations

5:1 “‘When a person sins in that he hears a public curse against one who fails to testify and he is a witness (he either saw or knew what had happened) and he does not make it known, then he will bear his punishment for iniquity.

Proverbs 30:9

30:9 lest I become satisfied and act deceptively

and say, “Who is the Lord?”

Or lest I become poor and steal

and demean the name of my God.