What is the rank of one who is tormented and then enters Paradise? Can they enter Firdaws, or will they be in the lowest rank? And can they enter Firdaws after torment if a thief repents but still has outstanding rights against them? What should be done if it is impossible to return the money, and it is also impossible to give it away as charity?

There is no sacred text that specifies the state of those who emerge from Hell to enter Paradise. They are not in a single state, but rather vary in degrees and emerge successively according to their sins.

As for the second question, whoever repents from theft and usurping rights, and is unable to return them, should increase in righteous deeds and supplicate for the owners of those rights. He should resort to Allah Almighty to bear the consequences on his behalf on the Day of Judgment.