21 "If any one sins and commits a breach of faith against YHVH by deceiving his neighbor in a matter of deposit or security, or through robbery, or if he has oppressed his neighbor
22 or has found what was lost and lied about it, swearing falsely--in any of all the things which men do and sin therein,
23 when one has sinned and become guilty, he shall restore what he took by robbery, or what he got by oppression, or the deposit which was committed to him, or the lost thing which he found,
24 or anything about which he has sworn falsely; he shall restore it in full, and shall add a fifth to it, and give it to him to whom it belongs, on the day of his guilt offering.
25 And he shall bring to the priest his guilt offering to YHVH, a ram without blemish out of the flock, valued by you at the price for a guilt offering;
26 and the priest shall make atonement for him before YHVH, and he shall be forgiven for any of the things which one may do and thereby become guilty."
In order for us to grow and progress spiritually, we must cleanse ourselves physically and mentally. This requires sacrifice of our lower nature and atonement of both the body and the mind.