What is the test for making restitution in a sexual assault case?

"It is obvious that unless the act for which the defendant is ordered to make restitution was committed with the same state of mind as the offense of which he was convicted, this salutary rehabilitative effect cannot take place. No rehabilitative purpose can be served by forcing a person to confront tendencies which differ from those which induced his crime." (People v. Richards, supra, 17 Cal.3d at p. 622, 131 Cal.Rptr. 537, 552 P.2d 97, fn. omitted.)