The 194th mitzvah is that we are commanded to return the object that was robbed, if it still exists, and add an additional fifth;1 or to give its value if it has already changed form.
The source of this commandment is G‑d's statement2 (exalted be He), "And he must return the object that he robbed."
It is explained in tractate Makkos3 that the prohibition of robbery is a lav she'nitak l'aseh (a prohibition with a remedial positive commandment): "The Torah says,4 'Do not commit robbery,' and 'he must return the object which he robbed.' "
The details of this mitzvah are explained in the final chapters of Bava Kama.
