Charles Ellicott Commentary Leviticus 6:3

"or have found that which was lost, and deal falsely therein, and swear to a lie; in any of all these things that a man doeth, sinning therein;" — Leviticus 6:3 (ASV)

Or have found. —The fifth instance presented is of property which was neither entrusted nor exacted but accidentally found. For the law on lost property, see Exodus 23:4; Deuteronomy 22:1–3.

And sweareth falsely. —This refers to all the five instances specified—that is, if he denies with an oath that property had been entrusted to him, that he had robbed, or exacted, or found anything.