Leviticus 6:3-4

New International Version

³ or if they find lost property and lie about it,^(A) or if they swear falsely^(B) about any such sin that people may commit— ⁴ when they sin in any of these ways and realize their guilt, they must return^(C) what they have stolen or taken by extortion, or what was entrusted to them, or the lost property they found,