Is the repentance of a thief who has repented and resolved to return the stolen goods accepted, even though he currently does not possess the money? What is the ruling on delaying payment, and is it permissible for him to take a personal loan from an Islamic bank to pay it back? What is the legitimate alternative to clear his conscience if it is impossible to reach the stolen company?

Whoever repents sincerely from stealing and usurping people's rights, and strives to return those rights to the best of their ability, their repentance is accepted, even if they are delayed in repayment due to their financial hardship. That debt remains an obligation upon them until they fulfill it. If they are unable, then let them increase in righteous deeds and supplication for the owners of those rights, and let them turn to Allah to bear the consequences on their behalf on the Day of Judgment. If they are unable to reach the owners of the rights or deliver the rights to them, they should give the amount in charity on their behalf. There is no harm in taking a personal loan from an Islamic bank to repay the amount, provided the financing transaction is legitimate and they are capable of fulfilling the obligation.