He didn't steal the emeralds. They were there when he became king.
4 seconds sound clip from the Return to Oz movie soundboard.
You can hear this line at 01:11:39.445 in the Blu-ray version of the movie.
Quote context
[...]
- I had been planning to do it for some time, and your coming here reminded me. Thank you.
- He never stole anything! They were there when he came!
- He never stole the emeralds. They were there when he came.
- No, no. Don't cry. Poor, poor Dorothy Gale from Kansas.
- I didn't realize he meant so much to you.
- He didn't steal the emeralds. They were there when he became king.
- All's not lost, Dorothy. I know just the thing to cheer you up.
- You and your friends can play a little game.
- And I bet that you get the Scarecrow back after all.
- You'd risk something for that, wouldn't you?
- All right, then, where's Dorothy? Where's the chicken?
- They escaped. They went that way. She went into the Nome King's mountain!
[...]