Is one who conceals an embezzler of public funds or funds belonging to the authority for which he works considered sinful, given his prior knowledge of attempts to advise him, and that if he reports him, it will lead to his legal accountability and injustice to his family and children?

The principle is to conceal the sins of a Muslim who has committed a transgression, including theft, as the Prophet, peace and blessings be upon him, said: "Whoever conceals a Muslim's fault, Allah will conceal his fault on the Day of Resurrection." However, the perpetrator of the sin must be advised and warned of Allah's punishment. If he does not repent, then it is permissible to report him to the authorities to deter him.

Ibn Hajar said: Concealment applies to a sin that has already occurred, while denunciation applies to a sin that is being committed. If one does not denounce it, the matter should be referred to the ruler. Therefore, you should advise your companion to repent and return the rights. If that does not work, then there is no harm in reporting him to the authorities; in fact, it is an obligation, in compliance with the Prophet's saying, peace and blessings be upon him: "Help your brother, whether he is an oppressor or oppressed." Helping the oppressor means restraining him.