61 Then the Lord said to Moses, 2 "Suppose one of you sins against your associate and is unfaithful to the Lord . Suppose you cheat in a deal involving a security deposit, or you steal or commit fraud, 3 or you find lost property and lie about it, or you lie while swearing to tell the truth, or you commit any other such sin. 4 If you have sinned in any of these ways, you are guilty. You must give back whatever you stole, or the money you took by extortion, or the security deposit, or the lost property you found, 5 or anything obtained by swearing falsely. You must make restitution by paying the full price plus an additional 20 percent to the person you have harmed. On the same day you must present a guilt offering. 6 As a guilt offering to the Lord, you must bring to the priest your own ram with no defects, or you may buy one of equal value. 7 Through this process, the priest will purify you before the Lord, making you right with him, and you will be forgiven for any of these sins you have committed."

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.