Leviticus 6:4

6:4 when it happens that he sins and he is found guilty, then he must return whatever he had stolen, or whatever he had extorted, or the thing that he had held in trust, or the lost thing that he had found,

Leviticus 6:6

6:6 Then he must bring his guilt offering to the Lord, a flawless ram from the flock, convertible into silver shekels, for a guilt offering to the priest.