Leviticus 6:3-5 ▼

3 or finds something lost and lies about it; or swears falsely about any of the sinful things a person may do—

4 once he has sinned and acknowledged his guilt —he must return what he stole or defrauded, or the deposit entrusted to him, or the lost item he found,

5 or anything else about which he swore falsely. He will make full restitution for it and add a fifth of its value to it. He is to pay it to its owner on the day he acknowledges his guilt.