the article so long before looking for the owner that it became impossible for you to restore it to him, either because he had died or removed to parts unknown during your delay--what then? Then you must give the article or its value to his children or others who have a right to his goods; and if no one who has such a right can be found, you must give it to the poor, for you have it unjustly--since you did not look for the owner when it was possible to find him--and therefore cannot keep it. 376 Q. Are we bound to restore ill-gotten goods? A. We are bound to restore ill-gotten goods, or the value of them, as far as we are able; otherwise we cannot be forgiven. "Ill-gotten"--that is, unjustly gotten. "Value." It sometimes happens that persons lose or destroy the article stolen, and therefore cannot return it. What must be done in such cases? They must give the owner the value of it. However, when you have stolen anything and have to restore it, you need not go to the owner and say, "Here is what I stole from you." It is only necessary that he gets what is his own or its value. He need not even know that it is being restored to him, unless he knows you stole it; and then it would be better for your own good name to let him know that you are making amends for the injustice done. Therefore, no one need have any excuse for not restoring what he has unjustly, because he has only to see that it is returned in some way to its owner, or to those who have the next right to it, or to the poor. But you must remember you cannot make restitution by giving to the poor if you can restore to the proper owner. You must restore by giving to the poor only when the owner cannot be found or reached. Some persons do not like the duty of restoring to the proper owner, and think they satisfy their obligation by giving the ill-gotten goods to the poor; but they do not. You cannot give even in charity the goods of another without being guilty of dishonesty. If you wish to be charitable, give from your own goods. It is a sin to delay making restitution after you are able to restore. You must restore just as soon as you can, because the longer you keep the owner out of his property and its benefits, the greater the injury you do him and the greater the sin. One who, after being told by his confessor to make restitution, and promising to do so, still delays or keeps putting off, runs the risk of being guilty of sacrilege by receiving the Sacraments without proper dispositions. But suppose a person cannot restore; suppose he lost the thing stolen and has not the value of it. What must he do? He must have the firm resolution of restoring as soon as he possibly can; and without this good resolution he could not be absolved from his sins--even if he had not the real means of restoring. The good intention and resolution will suffice till he has really the means; but this intention must be serious, otherwise there will be no forgiveness.