Leviticus 6:4-7

4when they sin in any of these ways and realize their guilt, they must return what they have stolen or taken by extortion, or what was entrusted to them, or the lost property they found, 5or whatever it was they swore falsely about. They must make restitution in full, add a fifth of the value to it and give it all to the owner on the day they present their guilt offering. 6And as a penalty they must bring to the priest, that is, to the Lord, their guilt offering, a ram from the flock, one without defect and of the proper value. 7In this way the priest will make atonement for them before the Lord, and they will be forgiven for any of the things they did that made them guilty.”