2 "When anyone sins by betraying trust with God by deceiving his neighbor regarding something entrusted to him, or by robbing or cheating or threatening him; 3 or if he has found something lost and lies about it and swears falsely regarding any of these sins that people commonly commit - 4 when he sins and is found guilty, he must return what he stole or extorted, restore what was entrusted to him, return the lost thing he found, 5 or anything else about which he swore falsely. He must make full compensation, add twenty percent to it, and hand it over to the owner on the same day he brings his Compensation-Offering.
Matthew Henry's Commentary on Leviticus 6:2-5
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.