IPhone – Can not restore the iPhone 5 because of restriction passcode

Try entering DFU mode and restore it from there.

To enter DFU mode:

Step 1. Connect iDevice with your computer.

Step 2. Start iTunes.

Step 3. Press power- and home-button of your iPhone and hold it down

Step 4. Maybe the “Turn-off” slider will appear – continue holding down both buttons!

Step 5. The iPad will turn off.

Step 6. When the display turns black for four seconds, release the power-button. Don’t release the home-button!

Step 7. iTunes will show you after 5 to 10 seconds that your iPad has entered the DFU mode.

Step 8. Restore Your phone

Hope this helps

When you set the passcode, you are required to enter it twice to ensure that you don't make a mistake - if they don't match, you are requested to try again. If you are unable to use it to unlock your phone now then either you made the same typo twice when setting it, or you are not recalling accurately what you set it to. Either way, you will need to restore the phone via iTunes to rectify it.