Does Allah drop the accountability for a truly repentant person who was unable to return ill-gotten gains to others, so that he is not punished for them in the grave or the Hereafter?

Repentance is returning to Allah from disobedience to obedience and restoring rights to their rightful owners. It is obligatory upon every Muslim. Allah rejoices at the repentance of those who repent and loves them.

Infringing upon people's rights necessitates sincere repentance and the restoration of those rights. For intangible rights (such as backbiting if the wronged person is unaware of it), seeking Allah's forgiveness and supplicating for the wronged person is sufficient. However, if the wronged person is aware, then one must apologize and seek their forgiveness.

As for material rights, they must be returned to their owners or their heirs. If the owner of the right cannot be identified, then one should give charity on their behalf. If one is unable to return them due to poverty, it is hoped that Allah will compensate the owner of the right if one's repentance is sincere.

For those who do not repent, Allah will take from their good deeds to give to the wronged person. If their good deeds are exhausted, the sins of the wronged person will be cast upon them.

It is stated in "Rawdat al-Talibin" that financial rights, along with repentance, necessitate their return to their owners or their equivalent, or seeking forgiveness from the wronged person. If the owner of the right is unknown, the money should be handed over to a judge or given as charity with the intention of it being a fine. Whoever is unable to return it due to poverty and dies before becoming able to do so, forgiveness is hoped for them. However, if it was an act of disobedience on their part, the claim remains.