Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos)
By the Chofetz Chaim
This book lists the Torah mitzvos that can be observed today
First Section – the Positive Commandments
68. It is a positive commandment to return stolen objects
As it states in Vayikra (Leviticus) 5:23, "He shall return an item that he stole." If a person steals something that is worth more than a prutah (which is about a penny), he is required to return it. If he passes away, his inheritors are required to return the stolen item. If it is lost, the person is required to give its amount in money. Included in this commandment is also returning things taken by thievery or through force.
This applies in all places and at all times, for men and for women.