Exo 22:9 For every breach of trust, whether it is for an ox, for a donkey, for a sheep, for a cloak, or for any kind of lost thing, of which one says, ‘This is it,’ the case of both parties shall come before God. The one whom God condemns shall pay double to his neighbor.

Lev 6:3 or has found something lost and lied about it, swearing falsely—in any of all the things that people do and sin thereby
Lev 6:4 if he has sinned and has realized his guilt and will restore what he took by robbery or what he got by oppression or the deposit that was committed to him or the lost thing that he found
Deu 22:3 And you shall do the same with his donkey or with his garment, or with any lost thing of your brother’s, which he loses and you find; you may not ignore it.
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