Leviticus 6:4-5 NIV

4 when he thus sins and becomes guilty, he must return1 what he has stolen or taken by extortion, or what was entrusted to him, or the lost property he found,

References for Leviticus 6:4

5 or whatever it was he swore falsely about. He must make restitution2 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.3

References for Leviticus 6:5