Is it your desire to obey the Lord in all things and all ways?
Sometimes restitution can be difficult to make. Perhaps the individual(s) you’ve wronged have died, or cannot be identified or found. Perhaps, as in your case, the value of the harm you’ve caused cannot be determined with any specificity. Still the Lord requires a repentant heart that desires to make right the wrongs in our life. So what is one in a situation like yours to do?
You’ve got two things to address here. The first is the legal issue. I don’t know what country you live in, but in most countries the matter would be illegal. It would involve credit card fraud, mail fraud, and perhaps other forms of fraud. If you can identify any of the transactions that you committed (by going through your email accounts, etc.) — then you should contact the police in your city or town and confess what you did in that transaction. There may be civil consequences for what you did … and a true Christ-follower will be willing to face them.
The second issue to address is the moral issue. You’ve caused injury to innocent parties … namely the on-line businesses and/or credit card companies that were injured by your fraudulent acts. Again, if you can identify any of the transactions, then you can establish the amounts that you owe those parties. If you can not identify any of those transactions, then you have dilemma of having to make restitution when it cannot be identified or established.
…confess these matters to the Lord, tell Him of your desire to make amends for what you’ve done, and see how He might direct you.
I know of a man who participated in insurance fraud regarding the theft of an automobile. He could not identify the insurance company that paid for the loss – in order to repay them for a car. So he donated a car to charity. I know of a woman who had had an abortion. Obviously, she could not undo the abortion. But she felt led by the Lord to volunteer her services to special needs children.
The point of these examples is that it is not necessarily the amount of the restitution — but rather the heart of the one making it. So my advice is to confess these matters to the Lord, tell Him of your desire to make amends for what you’ve done, and see how He might direct you. Perhaps you could volunteer to work for a charity that provides the kinds of things you’ve stolen. Perhaps you could also donate to charity things similar to what you’ve stolen.