What is the ruling on an employee helping a citizen by refraining from collecting electricity bills due from him, out of compassion and seeking the countenance of Allah, and without taking a bribe?

Islam encourages helping the weak and doing good deeds, but this must be done with Halal money. It is not permissible to use public funds for charitable work because the official is entrusted with them and is not allowed to spend them except in the legally specified ways. Whoever wrongfully appropriates Allah's money will face the Fire. Anyone who has been illegally exempted from a bill must pay it, as deception does not make it permissible to consume public funds.