Answered by Shaykh Muhammad ibn Adam al-Kawthari
Is it better to repay the actual store you stole from, or the major corporation? And I already repaid some stores, some which have changed their business (meaning one store became a different store, same items sold though), does this count as repayment?
In the name of Allah, Most Compassionate, Most Merciful,
If a child destroys, abuses or steals another persons property or wealth, it will be compensated from his/hers wealth. The reason for this is that, even though the child has not as yet matured, but his actions (with regards to other peoples wealth) is not in need of any intention. It is similar to a person who destroys the wealth of another whilst asleep, as he will also be responsible. (See: Maydani, al-Lubab fi Sharh al-Kitab, 2/13, & other references).
When paying back, it should be returned to the actual store and owners of the store from whom it was stolen. If the management of the store has changed, it will not be valid to pay them.
And Allah knows best
Muhammad ibn Adam al-Kawthari