What is the ruling on accepting a gift from someone who was previously inspected by the recipient, knowing that the recipient of the gift had already left his job as a tax inspector before receiving the gift?

Gifts to employees are ill-gotten gain (suht) and it is impermissible to accept them because they are considered embezzlement (ghulul). The Prophet, peace and blessings be upon him, said: "Gifts to employees are embezzlement." However, if the employee has left their job, and the giver is aware of this, and the gift is not due to a previous service or an anticipated intercession, then the gift is permissible. Otherwise, accepting it is forbidden and it must be returned.