**Money is fungible and the church may not be legally responsible.**
I agree 100%.
There is a higher law that a church is accountable for though.
I agree with you. Even if not legally obligated, they should give it back. God doesn’t need stolen money. If they are really about enlarging His kingdom, they should consider what keeping the money does to their testimony. They should consider how they appear to the victims. I am certain my congregation would not keep the money and we are a tiny group of only 100-120 people. Even so, we would find a way to repay every penny.
Even though the money is fully legal, some churches have refused donations from lottery winners because they understand the social harm lotteries do to the underclass.
Ass a witness I agree they should return the money. But if the church does not have cash any admission to owing the money would open an avenue to litigation to force the return on condition dictated by a court.