Q: I took money unlawfully from someone, but will not have a chance to return it before Yom Kippur. What should I do?

A: A person should try to enter Yom Kippur pure, without sin or overdue debts to others. Certainly he should free himself of theft and withheld wages. If you are unable to return the money before Yom Kippur, you should at least contact the person and arrange his permission to pay afterwards (Mishnah Berurah 606:1).

Alternatively, if you have the money available, you can give it to someone else to accept on behalf of the person from whom you took it. The money is then the owner’s, based on the concept of zachin l’adam shelo b’fanav, but you nevertheless remain responsible until it reaches his hands (C.M. 125:1).

It should be noted that there is a mitzvah of “V’heishiv es hagezeilah — Return the theft,” that requires you to return stolen money as soon as possible and not wait until Yom Kippur (Shaar Hatziyun 606:2).