Leviticus 5:11-5:26
And if his means do not suffice for two turtledoves or two pigeons, he shall bring as his offering for that of which he is guilty a tenth of an ephah of choice flour for a sin offering; he shall not add oil to it or lay frankincense on it, for it is a sin offering. He shall bring it to the priest, and the priest shall scoop out of it a handful as a token portion of it and turn it into smoke on the altar, with the Lord's offerings by fire; it is a sin offering. Thus the priest shall make expiation on his behalf for whichever of these sins he is guilty, and he shall be forgiven. It shall belong to the priest, like the meal offering.
And the Lord spoke to Moses, saying:
When a person commits a trespass, being unwittingly remiss about any of the Lord's sacred things, he shall bring as his penalty to the Lord a ram without blemish from the flock, convertible into payment in silver by the sanctuary weight, as a guilt offering. He shall make restitution for that wherein he was remiss about the sacred things, and he shall add a fifth part to it and give it to the priest. The priest shall make expiation on his behalf with the ram of the guilt offering, and he shall be forgiven.
And when a person, without knowing it, sins in regard to any of the Lord's commandments about things not to be done, and then realizes his guilt, he shall be subject to punishment. He shall bring to the priest a ram without blemish from the flock, or the equivalent, as a guilt offering. The priest shall make expiation on his behalf for the error that he committed unwittingly, and he shall be forgiven. It is a guilt offering; he has incurred guilt before the Lord.
The Lord spoke to Moses, saying: When a person sins and commits a trespass against the Lord by dealing deceitfully with his fellow in the matter of a deposit or a pledge, or through robbery, or by defrauding his fellow, or by finding something lost and lying about it; if he swears falsely regarding any one of the various things that one may do and sin thereby--when one has thus sinned and, realizing his guilt, would restore that which he got through robbery or fraud, or the deposit that was entrusted to him, or the lost thing that he found, or anything else about which he swore falsely, he shall repay the principal amount and add a fifth part to it. He shall pay it to its owner when he realizes his guilt. Then he shall bring to the priest, as his penalty to the Lord, a ram without blemish from the flock, or the equivalent, as a guilt offering. The priest shall make expiation on his behalf before the Lord, and he shall be forgiven for whatever he may have done to draw blame thereby.