Al-Kāfi - Volume 7 > The Case of One who Testifies, then Retracts it
Hadith #3

3- مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنْ عَلِيِّ بْنِ الْحَكَمِ عَنْ جَمِيلٍ عَنْ أَبِي عَبْدِ اللهِ (عَلَيْهِ السَّلام) فِي شَاهِدِ الزُّورِ قَالَ إِنْ كَانَ الشَّيْ‏ءُ قَائِماً بِعَيْنِهِ رُدَّ عَلَى صَاحِبِهِ وَإِنْ لَمْ يَكُنْ قَائِماً ضَمِنَ بِقَدْرِ مَا أُتْلِفَ مِنْ مَالِ الرَّجُلِ.

3. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from Ali ibn al-Hakam from Jamil who has narrated the following: “About the case of false testimony abu ‘Abd Allah, ‘Alayhi al-Salam, has said, ‘If the asset exists in its substance, it must be returned to its owner, but if it does not exist, then he is responsible for an amount equal to what is lost from the assets of the man.’”