§2412

In virtue of commutative justice, reparation for injustice committed requires the restitution of stolen goods to their owner:

Jesus blesses Zacchaeus for his pledge: "If I have defrauded anyone of anything, I restore it fourfold." Those who, directly or indirectly, have taken possession of the goods of another, are obliged to make restitution of them, or to return the equivalent in kind or in money, if the goods have disappeared, as well as the profit or advantages their owner would have legitimately obtained from them. Likewise, all who in some manner have taken part in a theft or who have knowingly benefited from it - for example, those who ordered it, assisted in it, or received the stolen goods - are obliged to make restitution in proportion to their responsibility and to their share of what was stolen.