Must the money taken from the illicit sale of phosphates be returned at market price or at half price, knowing that the cost of the material to the company is unknown?

Among the conditions for repentance from theft and similar acts is to seek absolution from those whose rights were violated, either by returning what was wrongfully taken or by obtaining their forgiveness. If the stolen item itself remains, it must be returned. Otherwise, returning its value is not sufficient unless the victim agrees. If the stolen item is destroyed or cannot be returned, then something similar must be returned if a similar item exists; otherwise, its value must be returned. If the stolen items can be returned in kind, that is obligatory. Otherwise, something similar must be returned. If not, then the value estimated by experts. The selling price or the company's cost is not relevant; rather, what matters is returning the stolen item itself. If that is not possible, then something similar. If there is nothing similar, then the value.