What is the ruling on accepting a gift from the owner of a debtor company, after refusing a bribe from him, and is this money considered unlawful, and what should he do if he has spent it and cannot return it all at once?

An employee is not permitted to accept a gift because of his work unless he has permission from his employer, because gifts to workers are unlawful gain and a cause for favoritism. However, if the transaction has concluded and the relationship with the gifting company owner has ended, then the gift is considered personal and a reward for the employee's trustworthiness, and it is permissible to accept it, because the intention and purpose of the giver are determined by the circumstances. The decisive factor is: Would the giver have offered the money if the employee had been removed from his position? If the answer is yes, then there is no harm in accepting it. The more cautious and scrupulous approach is to inform the employer about the gift.