In other words repent in the New Testament is a change of mind or a change of the seat of moral reflection. Vine's also points out that man often had to repent towards other men. Without truth, there can be no true repentance because there can be no true confession. Partial truth does not bring repentance. True repentance goes much deeper than just the act of the sin.
Restitution is included in the fruit of repentance.
It's not just an emotional reconciliation, but our repentance must be very practical. If we are truly right with God, we will certainly do everything to make things right with our fellow man. Inner change will always produce outward evidence. Liars become truth tellers. Deceivers become openly honest people.