Leviticus 6:4

Then it shall be, because he hath sinned, and is guilty, that he shall restore that which he took violently away, or the thing which he hath deceitfully gotten, or that which was delivered him to keep, or the lost thing which he found,

One who has sinned and is guilty and has wronged another by taking violently away or by getting deceitfully must restore what was taken. The same duty to restore covers that which was delivered to keep and the lost thing which was found. Restitution accompanies confession and is evidence of genuine repentance. The duty also applies to false statements, so one who has misstated another's words or injured another's reputation must go back to those who heard the statements and retract them. The duty also applies to those who have harmed an institution by spreading suspicion and distrust, who should turn from that work, make amends, and bring a trespass offering.