Is the repentance of a debtor accepted who defrauded someone to pay his debts, and is unable to return the money to that person?

For repentance from the sin of wrongfully taking money to be valid, it must be returned to its owner, based on the Prophet's (peace be upon him) saying: "Whoever has wronged his brother concerning his honor or anything else, let him seek his forgiveness today before there will be neither a Dinar nor a Dirham." If he is unable to return it now, it remains a debt upon him, according to the saying: "On the hand is what it took until it returns it." This must be documented in writing or by witness. The acceptance of repentance is up to Allah, and it depends on the sincerity of repentance and the sincerity of returning rights. Allah accepts repentance from His servants, as He states: "And it is He who accepts repentance from His servants and pardons sins, and He knows what you do."