Since restitution is in Biblical law at all times basic to forgiveness, to re-establishment into citizenship, the word forgiveness always implies restitution in Scripture. When forgiveness is separated from law and made a matter of feeling, the end result is sentimentalism. Many modern theologians and Christians insist on an unconditional forgiveness for all men, irrespective of repentance and restitution. Such a position is simply a subsidy to and an acceptance of evil as evil. It is antinomianism.
Sacrilege being theft requires restitution and restoration before justice can be satisfied.
This due process of justice in God's plan is twofold. First , Jesus Christ as the true man and the new Adam makes restitution to God, rendering both perfect obedience and His life in death as our vicarious sacrifice and substitute, dying in our stead. The death penalty is enforced against Him. By His resurrection, He sets forth His power over sin and death and overcomes the enemy for His elect and gives them power over the enemy. He restores men into life and righteousness, regenerating them out of the state of sin and death.