How can one repent for stealing an electronic device from a university in Yemen three years ago, given that its return is impossible because the thief is in Saudi Arabia?

Repentance from stealing a device from the university involves regret, cessation of the act, and a sincere resolve not to return to it. The device must be returned to the university as long as it remains in its original condition, for the Prophet, peace and blessings be upon him, said: "The hand is responsible for what it has taken until it returns it." If the device is something that is customarily rented, then the usurper is obligated to pay the rental value for the period it remained with him. If its value decreased, he is obligated to pay for the decrease in value. He must also seek Allah's forgiveness.