What is incumbent upon a woman who took a disbursement card from a charity designated for other orphans, and changed it to her name to take their money for her orphans, and then repented?

Consuming the wealth of orphans is one of the grave sins, and its warning is severe. Repentance from it is possible, but it pertains to both the right of Allah and the right of the orphans. The right of Allah is fulfilled through regret, cessation of the sin, and a firm resolve not to return to it. As for the right of the orphans, it requires returning the wealth to them or seeking their forgiveness if they are adults. It is not necessary to inform them of the theft when returning the money. If the orphans are minors, the money must be returned to their guardian or delivered to them by any possible means, while preserving its privacy for fear of harm.