Well, you spelled the word incorrectly (it is Penance) but in any case, I'm not sure the point you're making. I agree it involves restitution. If you steal, give back what you stole. If you can't do that for some reason, you can offer prayers for the person ripped off and sacrifice something you like (ice cream on Sunday or what have you) in reparation for your sin. One of my favorite (true) saints is St Benedict Labre who.. well, I can't think of another saint who sacrificed so much.. in fact, he sacrificed his whole life living as a homeless person. I tend think he went to extremes, certainly did things I can't see myself doing, but no one can say he didn't give up the world and the flesh.. have often wondered how his fight w/ the devil went..