Leviticus 27:10, 15, 19
He must not replace it or exchange it, either good for bad or bad for good. But if he does substitute one animal for another, both that animal and its substitute will be holy. . . .

Leviticus 5:16
Regarding any holy thing he has harmed, he must make restitution by adding a fifth of its value to it and giving it to the priest, who will make atonement on his behalf with the ram as a guilt offering, and he will be forgiven.

Leviticus 6:4, 5
once he has sinned and becomes guilty, he must return what he has stolen or taken by extortion, or the deposit entrusted to him, or the lost property he found, . . .

Leviticus 22:14
If anyone eats a sacred offering in error, he must add a fifth to its value and give the sacred offering to the priest.