What is the ruling on one who embezzled from his workplace with the intention of returning it, then became unable to repay it until he died, and is he obliged to instruct his heirs to repay it on his behalf if he did not leave behind any money, by analogy with one who borrowed with the intention of repaying but was unable to do so?

The ruling for someone who betrays a trust and infringes upon another's right differs from the ruling for someone who borrows money with the owner's consent. The first is a sinner, and his repentance is not valid unless he returns the rights to their owners, based on the Prophet's (peace be upon him) saying: "Whatever is taken by hand must be returned" and his saying: "Whoever has wronged another concerning his honor or anything else, let him seek his forgiveness today before there are no dinars or dirhams." If he is unable to return the right, he must ask its owners for forgiveness; otherwise, his obligation remains. It is recommended that he entrust his relatives to pay these rights if he leaves behind sufficient wealth for that. If he does not leave wealth, his heirs are not obligated to do so. For someone unable to return the right due to poverty, it is hoped that Allah will settle it for him if his sincere repentance is known.