Leviticus 6:4-6

Revised Standard Version

⁴ when one has sinned and become guilty, he shall restore what he took by robbery, or what he got by oppression, or the deposit which was committed to him, or the lost thing which he found, ⁵ or anything about which he has sworn falsely; he shall restore it in full, and shall add a fifth to it, and give it to him to whom it belongs, on the day of his guilt offering. ⁶ And he shall bring to the priest his guilt offering to the Lord, a ram without blemish out of the flock, valued by you at the price for a guilt offering;