Leviticus 6:1 The LORD said to Moses: (2) ‘If anyone sins and is unfaithful to the LORD by deceiving his neighbour about something entrusted to him or left in his care or stolen, or if he cheats him, (3) or if he finds lost property and lies about it, or if he swears falsely, or if he commits any such sin that people may do – (4) when he thus sins and becomes guilty, he must return what he has stolen or taken by extortion, or what was entrusted to him, or the lost property he found, (5) or whatever it was he swore falsely about. He must make restitution in full, add a fifth of the value to it and give it all to the owner on the day he presents his guilt offering.
Numbers 5:6 ‘Say to the Israelites: ‘When a man or woman wrongs another in any way and so is unfaithful to the LORD, that person is guilty (7) and must confess the sin he has committed. He must make full restitution for his wrong, add one fifth to it and give it all to the person he has wronged.
Luke 19:8 But Zacchaeus stood up and said to the Lord, ‘Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount.’ (9) Jesus said to him, ‘Today salvation has come to this house, because this man, too, is a son of Abraham.