61 The Lord said to Moses, 2 "If any one 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 what was lost and lied about it, swearing falsely--in any of all the things which men do and sin therein, 4 when one has sinned and become guilty, he shall restore what he took by robbery, or what he got by oppression, or the deposit which was committed to him, or the lost thing which 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 of his guilt offering. 6 And he shall bring to the priest his guilt offering to the Lord, a ram without blemish out of the flock, valued by you at the price 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 which 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.