Leviticus 6:3-4

³or have found that which was lost, and lieth concerning it, and sweareth falsely; in any of all these that a man doeth, sinning therein:

⁴then it shall be, because he hath sinned, and is guilty, that he shall restore that which he took violently away, or the thing which he hath deceitfully gotten, or that which was delivered him to keep, or the lost thing which he found,