The Lord spoke to Moses, saying, “If anyone sins and commits a breach of faith against the Lord by deceiving his neighbor in a matter of deposit or security, or through robbery, or if he has oppressed his neighbor or has found something lost and lied about it, swearing falsely—in any of all the things that people do and sin thereby— if he has sinned and has realized his guilt and will restore what he took by robbery or what he got by oppression or the deposit that was committed to him or the lost thing that he found or anything about which he has sworn falsely, he shall restore it in full and shall add a fifth to it, and give it to him to whom it belongs on the day he realizes his guilt. And he shall bring to the priest as his compensation to the Lord a ram without blemish out of the flock, or its equivalent, for a guilt offering. And the priest shall make atonement for him before the Lord, and he shall be forgiven for any of the things that one may do and thereby become guilty.” Leviticus 6:1-7
Restitution is a mixture of punishment and forgiveness. The guilty party suffers loss, but it is proportional. It fits the crime. It is not vindictive. The plaintive gets his stuff back with a 20 percent premium on top. It allows the two parties to get on with their lives and be restored in their relationship.