Exodus 22:1-27
In this chapter the first 27 verses deal with theft. Sin has not only made us murderers, but also thieves. Honesty does not come naturally to sinful man. Sin and lying go together. The first thing Adam and Eve did after they fell into the sin of disobedience was to lie about it.
God respects private property. It is part of man's dignity to own. Stealing, therefore, is more than taking what belongs to another, it is an insult to the image of God in man. God takes such insults very seriously. Stealing was not considered to be just an act of taking someone else's property, the thief became guilty before the Lord and had to atone for his sin by bringing a guilt offering.
As far as life on earth is concerned, in the event that the thief is caught, God wants him to make restitution above and beyond that which he stole. This is what Zacchaeus did when he was visited by the Lord Jesus and understood that his sins were being forgiven (Luke 19).
The Truth
Then Zacchaeus stood and said to the Lord, “Look, Lord, I give half of my goods to the poor; and if I have taken anything from anyone by false accusation, I restore fourfold.” And Jesus said to him, “Today salvation has come to this house, because he also is a son of Abraham; for the Son of Man has come to seek and to save that which was lost.” (Luke 19:6-9)