Restitution is the revealed will of God. If it is omitted, while we have it in our power to make it, guilt remains on the conscience, and spiritual progress is hindered. Even though it should be connected with difficulty, self-denial, and great loss, it is to be attended to. Should the persons who have been defrauded be dead, their heirs are to be found out, if this can be done, and restitution is to be made to them. But there may be cases when this cannot be done, and then _only_ the money should be given to the Lord for His work or His poor. One word more. Sometimes the guilty person may not have grace enough, if the rightful owners are living, to make known to them the sin; under such circumstances, though not the best and most scriptural way, rather than have guilt remaining on the conscience, it is better to make restitution anonymously than not at all. About fifty years ago, I knew a man under concern about his soul, who had defrauded his master of two sacks of flour, and who was urged by me to confess this sin to his late employer, and to make restitution. He would not do it, however, and the result was that for twenty years he never obtained real peace of soul till the thing was done.
Christians do not practically remember that while we are saved by grace, altogether by grace, so that in the matter of salvation works are altogether excluded; yet that so far as the rewards of grace are concerned, in the world to come, there is an intimate connection between the life of the Christian here and the enjoyment and the glory in the day of Christ's appearing.