Leviticus 6:4-6

New Revised Standard Version, Anglicised

⁴ when you have sinned and realize your guilt, and would restore what you took by robbery or by fraud or the deposit that was committed to you, or the lost thing that you found, ⁵ or anything else about which you have sworn falsely, you shall repay the principal amount and shall add one-fifth to it. You shall pay it to its owner when you realize your guilt. ⁶ And you shall bring to the priest, as your guilt-offering to the Lord, a ram without blemish from the flock, or its equivalent, for a guilt-offering.