Surah Al-Ma'idah — Ayah 39 (5:39)
فَمَن تَابَ مِنۢ بَعۡدِ ظُلۡمِهِۦ وَأَصۡلَحَ فَإِنَّ ٱللَّهَ يَتُوبُ عَلَيۡهِۚ إِنَّ ٱللَّهَ غَفُورٞ رَّحِيمٌ ٣٩
English translation (Saheeh International)
But whoever repents after his wrongdoing and reforms, indeed, Allāh will turn to him in forgiveness. Indeed, Allāh is Forgiving and Merciful.
Brief commentary
Whoever repents to Allah from the crime of theft and sets right his action, then Allah, out of His grace, will accept His repentance. That is because Allah forgives the sins of those who repent to Him and is Merciful towards them. However if such a matter were to reach the court of law the legal punishment cannot be dismissed by repentance.