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Watson's Biblical & Theological Dictionary
that act of justice by which we restore to our neighbour whatever we have unjustly deprived him of, Exodus 22:1; Luke 19:8 . Moralists observe, respecting restitution,
1. That were it can be made in kind, or the injury can be certainly valued, we are to restore the thing or the value.
2. We are bound to restore the thing with the natural increase of it, that is, to satisfy for the loss sustained in the mean time, and the gain hindered.
3. When the thing cannot be restored, and the value of it is not certain, we are to give reasonable satisfaction, according to a liberal estimation.
4. We are at least to give, by way of restitution, what the law would give; for that is generally equal, and in most cases rather favourable than rigorous.
5. A man is not only bound to make restitution for the injury he did, but for all that directly follows upon the injurious act: for the first injury being wilful, we are supposed to will all that which follows upon it.
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Watson, Richard. Entry for 'Restitution'. Richard Watson's Biblical & Theological Dictionary. https://www.studylight.org/dictionaries/eng/wtd/r/restitution.html. 1831-2.