Anil does not hand Hari Singh over to the police because he understands that the boy has already returned the stolen money and feels genuine remorse. Anil is a kind, trusting, and forgiving person. He realises that punishing Hari would destroy any chance of the boy's reform. Instead, he quietly signals that he knows about the theft — by handing him a note still wet from the rain — yet chooses to focus on Hari's future by promising to teach him to write sentences. His concern is for the loss of trust, not the loss of money.
Source: "The Thief's Story," Chapter 2
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