What is the ruling on returning money taken from a brother without his knowledge, after a long period, fearing his reaction, and is it permissible to tell him that the money was found in his room or to give him the value of the amount as a gift?

It is not permissible to take money without its owner's knowledge, even with the intention of returning it. The one who does so must repent. One's responsibility is not absolved until the money is returned to its owner or the owner forgives them. If a person fears that asking for forgiveness will cause harm, they may return the money through any permissible means devoid of falsehood, such as placing it in an envelope and sending it via a trusted friend, using equivocation if necessary. Responsibility is not absolved by giving a gift instead of the stolen money; rather, the exact amount taken must be returned.