But whoever repents after his wrongdoing and reforms, indeed, Allah will turn (5:39)

﴿فَمَن تَابَ مِن بَعْدِ ظُلْمِهِ وَأَصْلَحَ فَإِنَّ اللَّهَ يَتُوبُ عَلَيْهِ ۗ إِنَّ اللَّهَ غَفُورٌ رَّحِيمٌ﴾
[ المائدة: 39]

5:39 But whoever repents after his wrongdoing and reforms, indeed, Allah will turn to him in forgiveness. Indeed, Allah is Forgiving and Merciful.

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.

But whosoever repents after his crime and does righteous good deeds (by obeying Allah), then verily, Allah will pardon him (accept his repentance). Verily, Allah is Oft-Forgiving, Most Merciful.

phonetic Transliteration

Faman taba min baAAdi thulmihi waaslaha fainna Allaha yatoobu AAalayhi inna Allaha ghafoorun raheemun

Abdullah Yusuf Ali - Translation

But if the thief repents after his crime, and amends his conduct, Allah turneth to him in forgiveness; for Allah is Oft-forgiving, Most Merciful.

Safi-ur-Rahman al-Mubarakpuri

But whosoever repents after his crime and does righteous good deeds, then verily, Allah will pardon him. Verily, Allah is Oft-Forgiving, Most Merciful.

Page 114 English transliteration