What is the ruling on one who took money from people unlawfully through fraudulent means, then repented and regretted it, but is unable to return the money to its owners due to his poor financial condition?

Whoever takes money unjustly is obligated to return it. Repentance alone does not waive the rights of individuals; rather, rights must be rendered to their owners. If the thief is in straitened circumstances, he must document these rights and resolve to fulfill them whenever it becomes possible for him, with the option of informing the rights holders if no harm results from it. If he cannot directly inform them, he can deliver the money indirectly. Whoever resolves to fulfill rights is hoped to be included in the saying of the Prophet, peace and blessings be upon him: "Whoever takes people's money with the intention of repaying it, Allah will repay it on his behalf." So, if the one in straitened circumstances dies before repayment, and his intention was to repay, he will bear no consequence in the Hereafter; rather, Allah will take care of it on his behalf. We advise to frequently recite the reported supplications for settling debts.