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 25:28
25:28 If he has not prospered enough to refund a balance to him, then what he sold will belong to the one who bought it until the jubilee year, but it must revert in the jubilee and the original owner may return to his property.