Matthew Henry Commentary Leviticus 6:1-7

"And Jehovah spake unto Moses, saying, If any one sin, and commit a trespass against Jehovah, and deal falsely with his neighbor in a matter of deposit, or of bargain, or of robbery, or have oppressed his neighbor, 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; then it shall be, if he hath sinned, and is guilty, that he shall restore that which he took by robbery, or the thing which he hath gotten by oppression, or the deposit which was committed to him, or the lost thing which he found, or any thing about which he hath sworn falsely; he shall even restore it in full, and shall add the fifth part more thereto: unto him to whom it appertaineth shall he give it, in the day of his being found guilty. And he shall bring his trespass-offering unto Jehovah, a ram without blemish out of the flock, according to thy estimation, for a trespass-offering, unto the priest: and the priest shall make atonement for him before Jehovah; and he shall be forgiven concerning whatsoever he doeth so as to be guilty thereby." — Leviticus 6:1-7 (ASV)

Though all the instances relate to our neighbor, yet it is called a trespass against the Lord. Though the person injured may be insignificant, and even despicable, yet the injury reflects upon God, who has made the command of loving our neighbor second only to that of loving Himself.

Human laws may differ regarding punishments, but all methods of doing wrong to others are equally violations of the Divine law—even keeping what is found when the owner can be identified. Frauds are generally accompanied by lies, and often by false oaths.

If the offender is to escape the vengeance of God, he must make ample restitution according to his ability, and seek forgiveness by faith in that one Offering which taketh away the sin of the world. The trespasses mentioned here are still trespasses against the law of Christ, which insists as much on justice and truth as the law of nature or the law of Moses.