What is the ruling on stealing money when one is unable to return it, and is repentance accepted in this case?

You must return the stolen money to its owner, regretting your action, because the conditions for repentance are remorse, abstaining [from the sin], resolving never to return [to it], and restoring rights. If you are unable to return it, then go to the one from whom you stole it and ask for forgiveness. If he forgives you, then that is good and excellent. If he refuses, then you must intend to return it whenever you become able to do so, and it is obligatory upon him to grant you respite, for Allah the Almighty says: "And if there is one in [financial] difficulty, then [give him] time until a state of ease."