How is the value of stolen money or property that must be returned upon repentance calculated, in the event of a difference in market value between the time of the theft and the time of restitution?

For repentance from theft and similar acts to be complete, the stolen items must be returned to their owners or their forgiveness obtained.

If the stolen items are paper currency, the principle is to return the equivalent. So, one hundred dollars should be returned as one hundred dollars, and a slight decrease in the currency's value is not considered. This is stipulated in the resolution of the Islamic Fiqh Academy No. (42), and the return of stolen goods is subject to the same rule.

However, if the change in the currency's value is significant, reaching one-third of its value, scholars have differed on three opinions: 1. Returning the equivalent regardless of the extent of the currency's depreciation, as long as it is still in circulation. This opinion has been chosen by many contemporary scholars, including Ibn Baz and Ibn Uthaymeen. 2. The obligation to return the value of the currency at the time the obligation arose (when the debt was incurred). Many contemporary scholars and researchers, including Al-Albani and Az-Zarqa, hold this view. 3. Adopting the principle of compulsory reconciliation and mutual agreement between the two parties. This opinion is mentioned in the "Journal of the Islamic Fiqh Academy."

As for the theft of the two rings, the obligation is to return their equivalent if possible; otherwise, to pay their value on the day of the theft in the currency of the country where the theft occurred, based on the opinion of the majority of scholars.