The goal in making amends is “to freely admit the damage we’ve done and make our apologies,” according to The Big Book. In some cases, making amends may mean paying or promising to pay “whatever obligations, financial or otherwise, we owe,” the Big Book also states.
Say, for example, you’re preparing to make amends to a former coworker, whom you once stole from to pay for drugs. In addition to apologizing and asking for their forgiveness regarding the incident in question, you might offer to repay them in full for the money you stole.
The spiritual purpose of making amends is to find inner peace, freedom, release, and rebirth. While this step involves a direct exchange with another person, its goal has everything to do with healing and addiction recovery on the part of the person making the amends.