Leviticus 6:2-5

Living Bible

² “If anyone sins against me by refusing to return a deposit on something borrowed or rented, or by refusing to return something entrusted to him, or by robbery, or by oppressing his neighbor, ³ or by finding a lost article and lying about it, swearing that he doesn’t have it— ^4-5 on the day he is found guilty of any such sin, he shall restore what he took, adding a 20 percent fine, and give it to the one he has harmed; and on the same day he shall bring his guilt offering to the Tabernacle.