Positive Commandment 194 (Digest)
Returning a Stolen Item
"He shall return that which he stole"—Leviticus 5:23.
It is a mitzvah for a thief to return stolen property to its owner. (If the thief denied his crime and falsely swears as to his innocence, he is required to repay the principal plus 25%.)
The obligation to return the actual stolen item only applies if the object has not been substantially altered. If it has, then the thief must make restitution by giving the owner the monetary value of the stolen object.
The 194th mitzvah is that we are commanded to return the object that was robbed, if it still exists, and add an additional fifth; or to give its value if it has already changed form.
The source of this commandment is G‑d's statement (exalted be He), "And he must return the object that he robbed."
It is explained in tractate Makkos that the prohibition of robbery is a lav she'nitak l'aseh (a prohibition with a remedial positive commandment): "The Torah says, '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.
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