For the source text click/tap here: Bava Kamma 94
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It was taught in the days of Rabbi Yehuda HaNasi, in a baraita:
There was an incident with regard to one man who desired to repent after having been a thief for many years.
His wife said to him: Empty one [reika], if you repent you will have to return all the stolen items to their rightful owners, and even the belt that you are wearing is not yours, and he refrained and did not repent.
At that time, the Sages said: With regard to robbers or usurers that returned either the stolen item or the interest to the one from whom they took it, one should not accept it from them.
And concerning one who does accept it from them, the Sages are displeased with him.
We explore the case of the repentant thief (not to he confused with St. Dismas).