Repentance is when one rejects his or her ungodly and wicked way(s), and turns a new leaf to Godly and righteous living. This does not mean, however, that you must be perfected in a minute. But it does mean that your heart must be made perfect, pure, sincere, and dedicated in a 'second.' But it is needful to restore whatever you need to restore, and confess whatever you need to confess. This is what restitution means. There are things which, after repenting and confessing to God, you will have to restore or/and confess to men. For instance, if you are using a forged certificate in your workplace, can there be true repentance without reporting it to the management, being willing to accept any possible outcome, or your discontinuing the usage?