Restitution in moral theology and soteriology signifies an act of commutative justice by which exact reparation as far as possible is made for an injury that has been done to another.
[2] In Methodism, the way of salvation includes conviction, repentance, restitution, faith, justification, regeneration and adoption, which is followed by sanctification.
Zacchaeus said: "Behold, Lord, ...if I have taken any thing from any man by false accusation, I restore him fourfold" (Luke 19:8).
[4]Restitution occurs subsequent to repentance and is seen as the "essential preparation for saving faith".
[3] In the Reformed view, "restitution is important because it shows how repentance and conversion always produce tangible results.