Restitution is practical evidence of true repentance
Luke 19:8 (ASV 1901)
8And Zacchaeus stood, and said unto the Lord, Behold, Lord, the half of my goods I give to the poor, and if I have wrongfully exacted aught of any man, I restore fourfold.
When an unbelieving widow in Canada was convicted of her sins just by reading a story of Mr. Goforth's revival meetings in China, she confessed her sins and yielded to the Lord Jesus. She demonstrated true conversion by seeking out all those from whom she had stolen, confessing to them and making restitution.
Story after story reveal the effect of the Spirit’s revival on the Ping Yang church. Not only did previously hidden sins get confessed openly but restitution; a true mark of genuine repentance, was seen taking place—ill-gotten wealth was willingly sold and the proceeds returned to the rightful owners.