We are truly sorry to hear about the situation you're facing, and we are here to pray and provide guidance. We need to come together to understand that in any situation, God knows the truth, and He will reveal it in His time. It's important to trust in Him and His timing.
Firstly, we must remember that God commands us to honor our parents (Ephesians 6:2). It is also written in the Ten Commandments in Exodus 20:12 Honor your father and your mother, that your days may be long in the land which Yahweh your God gives you. In this situation, it's crucial to support your mother in her distress and comfort her with prayer and compassion. If she has evidence and is sure that her jewelry was taken, it is also important to understand that she must be feeling very hurt. Remember that harboring negative feelings and suspicions can divide a family. (Romans 16:17 WEB) Now we command you, brothers, in the name of our Lord Jesus Christ, that you withdraw yourselves from every brother who walks in rebellion, and not after the tradition which they received from us. We should also be careful to not be quick to accuse anyone without solid evidence.
Secondly, we need to address the issue of honesty and integrity. If your son is innocent, then he should not be afraid to have an open conversation about this matter. The Bible tells us that God does not take deceit lightly. (Proverbs 6:16-19 WEB) There are six things which Yahweh hates; yes, seven which are an abomination to him: haughty eyes, a lying tongue, hands that shed innocent blood; a heart that devises wicked schemes, feet that are swift in running to mischief, a false witness who utters lies, and he who sows discord among brothers. We pray that if he is involved, he would be convicted by the Holy Spirit to return the jewelry and seek forgiveness from his grandmother and you.
You should be in fervent prayer for your son. We are reminded of James 5:16 (WEB) which says Confess your offenses to one another, and pray for one another, that you may be healed. The insistent prayer of a righteous person is powerfully effective.
Let us pray together:
Dear Heavenly Father,
We come before You today, lifting up this family in their time of distress. Lord, you know the truth behind this situation, and we ask that You reveal it in Your perfect timing. Comfort the mother whose heritage is missing, and help the family to unite in love and understanding. Lord Jesus, if the son is involved, we pray for conviction by the Holy Ghost and a heart that seeks forgiveness and restoration. If he is innocent, we pray for vindication and peace in his heart. We pray that the family is joined together in prayer and healing.
In the mighty name of Jesus Christ, we pray. Amen.
Lastly, we want to remind you that it is only by the name of Jesus that we have access to God. Acts 4:12 WEB is clear about this. There is salvation in none other, for neither is there any other name under heaven, that is given among men, by which we must be saved!
Prayer Focus: God, Thank You. Thank You for loving me. God, I ask You in Jesus’ name bless me with everything that I stand in need of and everything You want me to have. Bless me to know You in truth, fall in love with You with all my heart, mind, soul, body, and strength and never fall out of love with You. Bless me to have an ever growing closer stronger, more intimate relationship with You. Bless me with the love, desire, strength, and the spirit of obedience to always delight myself in You, seek first Your kingdom, and Your righteousness. Help and strengthen me God to always respect and obey You. Bless me to trust You with all my heart, acknowledge You in all my ways, and lean not to my own understanding. 
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