Leviticus 6:2-6

6:2 “When a person sins and commits a trespass against the Lord by deceiving his fellow citizen in regard to something held in trust, or a pledge, or something stolen, or by extorting something from his fellow citizen, 6:3 or has found something lost and denies it and swears falsely concerning any one of the things that someone might do to sin – 6:4 when it happens that he sins and he is found guilty, then he must return whatever he had stolen, or whatever he had extorted, or the thing that he had held in trust, or the lost thing that he had found, 6:5 or anything about which he swears falsely. He must restore it in full and add one fifth to it; he must give it to its owner when he is found guilty. 6:6 Then he must bring his guilt offering to the Lord, a flawless ram from the flock, convertible into silver shekels, for a guilt offering to the priest.