section 106 · 72 of 248
The Code of Hammurabi
English, translated by C. H. W. Johns — Johns, The Oldest Code of Laws in the World, Edinburgh, 1903
If an agent has taken money from a merchant and his merchant has disputed with him, that merchant shall put the agent to account before God and witnesses concerning the money taken, and the agent shall give to the merchant the money as much as he has taken threefold.