Leviticus 6:1-7
1 The Lord said to Moses:
2 “If anyone sins and is unfaithful to the Lord by deceiving his neighbor about something entrusted to him or left in his care or stolen, or if he cheats him,
3 or if he finds lost property and lies about it, or if he swears falsely, or if he commits any such sin that people may do—
4 when he thus sins and becomes guilty, he must return what he has stolen or taken by extortion, or what was entrusted to him, or the lost property he found,
5 or whatever it was he swore falsely about. He must make restitution in full, add a fifth of the value to it and give it all to the owner on the day he presents his guilt offering.
6 And as a penalty he must bring to the priest, that is, to the Lord, his guilt offering, a ram from the flock, one without defect and of the proper value.
7 In this way the priest will make atonement for him before the Lord, and he will be forgiven for any of these things he did that made him guilty.”