2 "If a person sins and commits a trespass against the Lord by lying to his neighbor about what was delivered to him for safekeeping, or about a pledge, or about a robbery, or if he has extorted from his neighbor, 3 or if he has found what was lost and lies concerning it, and swears falsely--in any one of these things that a man may do in which he sins: 4 then it shall be, because he has sinned and is guilty, that he shall restore what he has stolen, or the thing which he has extorted, or what was delivered to him for safekeeping, or the lost thing which he found, 5 or all that about which he has sworn falsely. He shall restore its full value, add one-fifth more to it, and give it to whomever it belongs, on the day of his trespass 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.