 A third version of retributivism holds that when people commit a crime, they thereby incur a moral debt to their victims, and punishment is deserved as a way to pay this debt (McDermott 2001). This moral debt differs from the material debt that an offender may incur, and thus payment of the material debt (returning stolen money or property, etc.) does not settle the moral debt: punishment is needed to pay the moral debt, by denying the ill-gotten moral good to the perpetrator. Among the challenges for this account are to explain the nature of the moral good, how the offender takes this moral good from the victim, how punishment denies this good to the offender, and how doing so thereby pays the offender’s debt to the victim.