Leviticus 6:5-6

⁵Or anything about which he took a false oath; he will have to give it all back, with the addition of a fifth of its value, to him whose property it is, when he has been judged to be in the wrong.

⁶Then let him take to the Lord the offering for his wrongdoing; giving to the priest for his offering, a male sheep from the flock, without any mark, of the value fixed by you: