Leviticus 6:3-5

International Standard Version

³ if he has found something that had been lost and then lied about it, or if he makes a false oath about any of these things, thus committing a sin with respect to these things. ⁴ If that person has sinned and has been found guilty, then he is to return the stolen thing that he took or obtained by oppression, or the security that had been entrusted to him, or the lost thing that he had found, ⁵ or the thing about which he had given a false oath. He is to restore it in full, add a fifth to it, then give it to whom it belongs the very day he’s found guilty.