The same property must be rolled over. If the shares were distributed in-kind, you are permitted to roll over those exact same shares into a Roth IRA. What you are not permitted to do is have shares distributed in-kind, sell the shares outside of the Roth IRA, then roll over the cash or purchase some other shares and roll them over.
If the distribution from the Roth IRA was made in cash, your rollover must be doe with cash.
The rollover does not have to be back to the same Roth IRA, it can be to another Roth IRA, even at a different IRA custodian.
