Leviticus 6:4-5

CLV(i) 4 when it will come to be that he sins and realizes his guilt, then he will restore the pillage which he pillaged, or the extortion which he extorted, or the committal which was committed to him, or the lost which he found, 5 or anything about which he swore falsely; he will repay it in its full value and add a fifth of its value to it. To him whose it is shall he give it on the day of his guilt offering.