- The restoration of property or rights previously taken away.
- The restoration of truth, blessings, rights, or status previously taken away. Before the Second Coming of Jesus Christ there must be a “restitution of all things.”
Making restitution is an important part of the repentance process. The Law of Moses gives much detail and attention to making restitution. Restitution is the central idea behind the "eye for an eye" saying often quoted to typify the Law of Moses as a law of retribution. The idea promoted is that if you take away someone's sight, you must restore it again. The victim must in turn accept the restitution and forgive the person who trespassed against him.
Obviously, it is more difficult to restore the sight of the person you injured than to restore money you may have stolen from him. The inability to adequately make restitution, then, makes some sins very serious. The sin against the Holy Ghost is the most serious sin. One must have the heavens opened to him and see Christ, then turn against Him, crucifying Him anew, in order to commit this sin. The sin is unforgivable and unpardonable, because no restitution can be made. Murder is next in severity, because no one can restore a life that has been taken. Sexual sin is next, because virtue and trust are unrestorable.
Under the Law of Moses, sinners are responsible to restore four-fold, thereby guaranteeing that the injured party has been recompensed. Under the higher law, the Holy Ghost will testify to the sinner when he has made adequate restitution.