God’s viewpoint of such matters is shown in the laws he gave to Israel. One who defrauded or stole from his associate was to pay double, or more, if caught. But even if he repented and brought the matter to light of his own volition, he was required to confess his sin, restore the amount defrauded plus twenty percent, and offer as a guilt offering a ram (quite costly to an Israelite) at the sanctuary as an appeal to God for forgiveness. (Ex. 22:1, 4, 7; Lev. 6:1-7; compare Luke 19:8.) Even where a person found that he had sinned unintentionally against any of God’s laws, he was nevertheless guilty and had to set the matter straight.​—Lev. 4:27, 28; 5:15-19.

Among the Israelites written business documents were common, and this practice was approved by God. He directed Jeremiah to write a deed when purchasing a certain tract of land.​—Jer. 32:8-14.