Is it permissible for one who has repented from earning unlawful money to record the value of what exceeds his essential needs from this money as a debt, so that he may disburse it later?

Money earned from selling forbidden music tapes is ill-gotten wealth (mal khabith). Its possessor must repent to Allah and spend this money on charitable causes, such as giving to the poor and needy. If the possessor is poor, it is permissible for him to take from it what suffices his needs and what is necessary for him to start a permissible trade or craft. Any surplus money must be disposed of immediately, unless there is an impediment preventing that.