א֣וֹ כִ֤י יִגַּע֙ בְּטֻמְאַ֣ת אָדָ֔ם לְכֹל֙ טֻמְאָת֔וֹ אֲשֶׁ֥ר יִטְמָ֖א בָּ֑הּ וְנֶעְלַ֣ם מִמֶּ֔נּוּ וְה֥וּא יָדַ֖ע וְאָשֵֽׁם׃
혹시 부지 중에 사람의 부정에 다닥쳤는데 그 사람의 부정이 어떠한 부정이든지 그것을 깨달을 때에는 허물이 있을 것이요
Sefer HaMitzvot
That is that He commanded us to return the stolen item itself, if it is still remaining as itself - with the addition of a fifth if he swore [about it] - or to give its value, if it was transformed. And that is His, may He be exalted, saying, "and he shall return the stolen item" (Leviticus 5:3). And they already explained in Tractate Makkot (Makkot 16a) that the negative commandment of robbery is a negative commandment that is rectified by a positive commandment. And they said [about this] that Scripture said, "you shall not rob" (Leviticus 19:13), "and he shall return the stolen item." And the regulations of this commandment have already been explained in Bava Kamma. (See Parashat Vayikra; Mishneh Torah, Robbery and Lost Property 1.)