Leviticus 5:23

It shall be that when he hath (so) transgressed and become guilty, he shall return what he hath robbed by robbery, or taken away by violence, or the deposit which was deposited with him, or the lost thing that he had found:

Targum Onkelos

In Context

22Or if he have found that which had been lost and deny it, and swear falsely, by anyone of all these which a man doeth and sinneth therein;

24Or all that about which he had sworn falsely, he shall make it good in the capital, and add one fifth thereon; unto him to whom it belongeth shall he give it on the day of his (offering for) guilt.

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