Leviticus 6:3-5

The Voice

³ or if a person finds something that is lost and lies about it and makes a false claim, or in anything that someone does, ⁴ and if he has sinned and comes to realize it, he will give back what he has stolen or extorted, or the deposit entrusted to him, or the lost object he found, ⁵ or any other object he lied about. He will repay it entirely plus ⅕ of its value. He must give it to its rightful owner the very day he gives his guilt offering.