Does God forgive a lawyer who misappropriated his client's money, breaching trust, and who is remorseful and repentant, but unable to return the money to its owner who demands it?

Whoever repents from betraying a trust must return what was wrongfully taken to its owners or seek their forgiveness. If the owner does not forgive, and the person is unable to return it, it remains a debt owed, which must be paid when possible, in accordance with the Almighty's saying: "Indeed, Allah commands you to render trusts to whom they are due," and the Prophet's (peace be upon him) saying: "On the hand is what it took until it returns it." Likewise, the creditor must grant respite to the debtor who is in hardship until Allah facilitates repayment for him, as the Almighty says: "And if there is one in hardship, then grant him respite until ease." It is even better for the creditor to forgo the debt as charity.