+ Positive Mitzvah
Return the stolen item taken by robbery/ theft.
“he shall return things stolen through robbery.” Vayikra 5:23
Theft of a small coin of minimum value and upwards must be returned to the robbed person.
If the real owner has died the stolen item is to be returned to his heirs.
If the stolen item has been lost, he repays the monetary equivalent.
Incorporated in this mitzvah is also to return anything attained by theft or swindle.
This applies in all places at all times