Leviticus 6:1-7

“The Lord said to Moses: ‘If anyone sins and is unfaithful to the Lord by deceiving his neighbor about something entrusted to him or left in his care or stolen, or if he cheats him, or if he finds lost property and lies about it, or if he swears falsely, or if he commits any such sin that people may do – when he thus sins and becomes guilty, he must return what he has stolen or taken by extortion, or what was entrusted to him, or the lost property he found, or whatever it was he swore falsely about. He must make restitution in full, add a fifth of the value to it and give it all to the owner on the day he presents his guilt offering. And as a penalty he must bring to the priest, that is, to the Lord, his guilt offering, a ram from the flock, one without defect and of the proper value. In this way the priest will make atonement for him before the Lord, and he will be forgiven for any of these things he did that made him guilty.’ “