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or by finding a lost item and lying about it, and he swears falsely concerning one of all the things that a man may do to sin in these things, when he sins and he is found guilty, he shall return whatever he stole, or whatever he extorted, or whatever was left in storage with him, or the lost item which he found, or about which he swore falsely, then he shall repay it in full and shall add one-fifth to it. He shall give it to whom it belongs on the day that he is found guilty.

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