Is the repentance of a thief accepted if he repents before returning the stolen money?

Scholars differed regarding the condition of returning ill-gotten gains for the validity of repentance. Some believe it is a condition for its validity, and that one who repents but does not return rights has incomplete repentance until they are returned. Others hold that repentance is valid before returning the rights, because regret is a pillar of repentance and it entails cessation [of the sin] and resolve, whereas returning rights is an independent obligation. All agreed that cessation from sin is not complete except by returning rights to their owners or seeking their forgiveness.