How can one atone for ill-gotten gains acquired through theft and working in the sale of alcoholic beverages, given the inability to identify the rightful owners or to possess sufficient funds to return the money?

I praise Allah for your repentance from the forbidden work in the hotel and your transition to permissible work. Working with alcohol is forbidden, and its money is impure. Unlawful money, after repentance, should be given in charity for the general welfare of Muslims, and it is permissible for the poor to keep some of it.

Theft is one of the grave sins and is associated with a severe punishment in this world. Sincere repentance from it is obligatory, and rights must be returned to their owners, or their forgiveness sought. If it is impossible to identify the owners or deliver the money to them, the money should be spent with the intention of absolving oneself of the rights of others, for the general welfare of Muslims, or for the poor and needy.