What is the ruling on one who took the money of people of good for charitable projects and then spent it on himself, and then repented?

Question:
He says: If he owes a sum of money to individuals from whom he took it with the intention of carrying out charitable projects, such as building mosques, what should he do? Does he have to return it to them, knowing that he currently has no money, or will Allah accept his repentance if he repents from that?

Answer:
This is a calamity that befalls some people or some associations: they take money from people with a specific intention, without any Shari'ah basis, and then their resolve weakens; they do not put it into the projects, but rather take possession of it or consume it for their own needs. If a person falls into any of this, he should repent to Allah and return the money to the channels for which it was designated. He should return it to the mosques or the projects for which it was designated. If he is unable to do so at the present time, he should record it as a debt in his liability, and whenever Allah makes it easy for him, he should return these funds to their proper places.