מדרש על ויקרא 5:22

1) ("Or if he find a lost object and deny it, and swear falsely, in one of all [these things] wherein a man sins" [Vayikra 5:22]) And whence is it derived that he (sometimes) brings one (offering) for many things? From "in one."

2) Rebbi says: "and he deny to his neighbor a pledge or a deposit or a theft, or if he oppress his neighbor, (Vayikra 5:22) or if one find a lost object and deny it, and swear falsely": All of these are of a monetary nature — to exclude such things which are not of a monetary nature.

3) "and you shall not deny": What is the intent of this"? (i.e., it is already written, viz.: [Vayikra 5:22]). From there, we learn the punishment. Whence do we derive the exhortation? From "and you shall not deny."