Restitution is subsequent to salvation, wherein wrongs against our fellowmen are made right in order to have a clear conscience before God and man. (Ezekiel 33:15; Matthew 5:23-24)
The Bible teaches that wrongs against our fellowman for which one can make amends must be righted. One must "have always a conscience void of offence toward God, and toward men" (Acts 24:16).
In order to become a Christian, a person repents of and confesses to God all wrongdoing. God, in turn, forgives him. One of the evidences of a salvation experience is the desire to straighten out the past wherever possible. Restitution includes restoring where one has defrauded, stolen, or slandered; repaying debts; and making confession.
Leviticus 6:4; Ezekiel 33:15; Luke 19:8-9