Does money stolen through hacking remain unlawful, even if its owner wishes to dispose of it and replace it with lawful money?

A thief must offer sincere repentance by returning the stolen money to its owners. If he is unable to reach them, he should donate it as charity on their behalf. If he himself is poor, it is permissible for him to take from the stolen money an amount sufficient for his needs and necessities, and then donate the remainder as charity on behalf of its owners. He may also give it as charity to himself and his family if they are poor. However, deceptive stratagems to repay ill-gotten gains do not absolve one's responsibility.