Jesus’ death paid for our sins – the guilt, the death, and the punishment. Jesus does not repay the man who got ripped off when we stole from him. According to the Bible, the person who comes to the Lord in repentance is to pay the one he stole from the value of the stolen goods plus one fifth of the value. But what if it is a candy bar you took twenty years ago? The amount stolen and the time since the theft do not make it yours.
There are many Christians who are living subnormal Christian lives because they are too proud or too afraid to make restitution. They are like people with low-grade fevers; they are not sick enough to be in bed, but too sick to do anything worthwhile. Even if no one knows about the thefts, these Christians are poor witnesses for Jesus Christ. They may have confessed and repented in words, but if they do not make restitution, it is not true repentance, and they are not forgiven.