61 [1] The Lord spoke to Moses, saying, 2 "If anyone sins and commits a breach of faith against the Lord by deceiving his neighbor in a matter of deposit or security, or through robbery, or if he has oppressed his neighbor 3 or has found something lost and lied about it, swearing falsely--in any of all the things that people do and sin thereby-- 4 if he has sinned and has realized his guilt and will restore what he took by robbery or what he got by oppression or the deposit that was committed to him or the lost thing that he found 5 or anything about which he has sworn falsely, he shall restore it in full and shall add a fifth to it, and give it to him to whom it belongs on the day he realizes his guilt. 6 And he shall bring to the priest as his compensation to the Lord a ram without blemish out of the flock, or its equivalent for a guilt offering. 7 And the priest shall make atonement for him before the Lord, and he shall be forgiven for any of the things that one may do and thereby become guilty."

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.