Eastern New Mexico University says it received the yuletide gift box this week along with a Christmas card and written apology.
The box contained five packages of 16 rolls of two-ply, septic-safe tissue for a total of 80 rolls.
The anonymous writer apologized for stealing bathroom tissue years ago and said a new dedication to Christian faith led to the deed.
It was unclear whether the gift itself was a prank. But university officials say "all is forgiven."
The toilet paper is being donating to a nearby charity because it doesn't fit the school's dispensers.