Dvar Halacha On Parshat Vayikra 2012

When one steals from a fellow Jew, he is required from the Torah to return it to the original owner. This is called “hashovas g’zeilah,” the returning of the stolen object. This requirement to give the object back serves also to exempt the thief from receiving lashes as a result of his trangression. This is called a “lav hanitak l’aseh,” which means a prohibition that can be rectified by a positive commandment. The Gemarah in Tractate Makos states that this type of transgression does not incure lashes.
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Rabbi Aharon Dovid Singer
Rosh Kollel, NMB Kollel=

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