61 The Lord spoke to Moses, saying: 2 When any of you sin and commit a trespass against the Lord by deceiving a neighbor in a matter of a deposit or a pledge, or by robbery, or if you have defrauded a neighbor, 3 or have found something lost and lied about it-if you swear falsely regarding any of the various things that one may do and sin thereby- 4 when you have sinned and realize your guilt, and would restore what you took by robbery or by fraud or the deposit that was committed to you, or the lost thing that you found, 5 or anything else about which you have sworn falsely, you shall repay the principal amount and shall add one-fifth to it. You shall pay it to its owner when you realize your guilt. 6 And you shall bring to the priest, as your guilt offering to the Lord, a ram without blemish from the flock, or its equivalent, for a guilt offering. 7 The priest shall make atonement on your behalf before the Lord, and you shall be forgiven for any of the things that one may do and incur guilt thereby.

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.