Will the thief be held accountable after his repentance and remorse? What are the conditions for repentance? What should he do if he cannot return the stolen money? Is his prayer accepted? Is expiation (kaffarah) due from him?

Repentance is the essence of the religion of Islam, and it has conditions. If it does not pertain to a human right, then there are three conditions: abstaining from the sin, regretting it, and resolving not to return to it. If it does pertain to a human right, then a fourth condition is added, which is to restore the right to its owner or seek their forgiveness, especially in the case of theft, which is a major sin. If the owner of the money cannot be identified or if there is a fear of mischief, then it should be given as charity on their behalf or returned in an appropriate manner. If the thief is unable to return the money, it remains a debt upon them. The thief’s prayer is valid if its conditions are met, but its acceptance is up to Allah, and they must frequently express remorse, seek forgiveness, and strive to return the money.