What is the ruling on stealing items whose value does not reach the nisab, or free items, and is repentance alone sufficient, or must they be returned or their value restituted?

It is impermissible to take a Muslim's property without his willing consent, due to the Prophet's (peace and blessings be upon him) saying: "Every Muslim's blood, property, and honor are sacred to another Muslim." There is no difference between a small amount of money and a large one. Whoever takes a Muslim's property unlawfully must repent by returning the property to its owner, or to their heirs if the owner has died. If this is not possible, then they should donate it on behalf of the owner. If the stolen item is no longer available, then its equivalent or its value must be returned.