Leviticus 6:3; Leviticus 6:4

Leviticus 6:3

3 or if they find lost property and lie about it, or if they swear falsely about any such sin that people may commit—

Leviticus 6:4

4 when 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,