Is the money taken from a friend to help a widow, and then spent on housing rent due to hardship, considered a debt upon the one who took it?

The amount must be disbursed to the aforementioned woman. If that is not possible, it must be returned to its owner so he may disburse it as he wishes, or designate another party, or authorize the questioner to disburse it. If the questioner spends the amount on himself without the owner's permission, this is considered a breach of trust, and the amount becomes a debt owed by the questioner, who must promptly deliver it to its rightful recipient or return it to its owner.