Leviticus 6:1-3

¹Yahweh also said to Moses/me,

²“If any one of you you sins against me by deceiving someone—if you refuse to return what someone has lent you, or if you steal something of his, or if you find something and claim that you do not have it,

³you are guilty. You must return to its owner what you have stolen or what someone has lent you and you have not returned, or what you found that someone else had lost,