What is the ruling on one who takes something, promises to return it, then procrastinates and fails to fulfill his promise?

What a person takes from another, if it is not a gift, then it is either something from which benefit is derived while its essence remains, and this is called a loan (عارية) and must be returned, due to the Almighty’s saying: "Indeed, Allah commands you to render trusts to whom they are due," and the Prophet's (peace and blessings be upon him) saying: "Render the trust to the one who entrusted you, and do not betray the one who betrayed you." Or it is something that is consumed by use, and this is called a debt (قرض) and must be fulfilled, due to the Prophet's (peace and blessings be upon him) saying: "Delaying payment by a wealthy person is an injustice." And for the one who has the right but is unable to reclaim it, their matter should be referred to the competent authorities.