61 And Jehovah spoke to Moses, saying, 2 If any one sin and act unfaithfully against Jehovah, and lie to his neighbour as to an entrusted thing or a deposit or [that in which] he hath robbed or wronged his neighbour, 3 or have found what was lost, and denieth it, and sweareth falsely in anything of all that man doeth, sinning therein; 4 then it shall be, if he hath sinned and transgressed, that he shall restore what he robbed or that in which he hath defrauded, or the deposit, or the lost thing which he found, 5 or all that about which he hath sworn falsely; and he shall restore it in the principal, and shall add the fifth part more thereto; to [him to] whom it belongeth shall he give it, on the day of his trespass-offering. 6 And his trespass-offering shall he bring to Jehovah, a ram without blemish out of the small cattle according to thy valuation, as a trespass-offering, unto the priest. 7 And the priest shall make atonement for him before Jehovah, and it shall be forgiven him concerning anything of all that he hath done so as to trespass therein.

Matthew Henry's Commentary on Leviticus 6:1-7

Commentary on Leviticus 6:1-7

(Read Leviticus 6:1-7)

Though all the instances relate to our neighbour, yet it is called a trespass against the Lord. Though the person injured be mean, and even despicable, yet the injury reflects upon that God who has made the command of loving our neighbour next to that of loving himself. Human laws make a difference as to punishments; but all methods of doing wrong to others, are alike violations of the Divine law, even keeping what is found, when the owner can be discovered. Frauds are generally accompanied with lies, often with false oaths. If the offender would escape the vengeance of God, he must make ample restitution, according to his power, and seek forgiveness by faith in that one Offering which taketh away the sin of the world. The trespasses here mentioned, still are trespasses against the law of Christ, which insists as much upon justice and truth, as the law of nature, or the law of Moses.