Leviticus 6:5

5or anything about which he swears falsely.
Heb “or from all which he swears on it to falsehood.”
He must restore it in full
Heb “in its head.” This refers “the full amount” in terms of the “principal,” the original item or amount obtained illegally (J. Milgrom, Leviticus [AB], 1:338; J. E. Hartley, Leviticus [WBC], 84).
and add one fifth to it; he must give it to its owner when he is found guilty.
Heb “to whom it is to him he shall give it in the day of his being guilty.” The present translation is based on the view that he has been found guilty through the legal process (see the note on v. 4 above; cf., e.g., TEV and B. A. Levine, Leviticus [JPSTC], 33–34). Others translate the latter part as “in the day he offers his guilt [reparation] offering” (e.g., NIV and J. E. Hartley, Leviticus [WBC], 73, 84), or “in the day he realizes his guilt” (e.g., NRSV and J. Milgrom, Leviticus [AB], 1:319, 338).
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