Is it obligatory for someone who stole in their youth, before reaching puberty, to return what they stole, and if so, is it permissible to return it indirectly given their inability to recall all the stolen items?

Allah has forbidden taking a Muslim's property except with their willing consent, and He has ordained the punishment for a thief by cutting off their hand if the conditions are met. A child is not held accountable for their actions due to not being obligated (mukallaf), but they are responsible for what they stole. If the stolen item is present, they must return it; if it is destroyed, they must guarantee its value. It is obligatory for anyone who stole during their childhood to return the stolen item to its owner if they know him, or to take precautionary measures. There is no harm in returning it indirectly.