Repented from theft but is unable to return the stolen goods

Question:
May Allah reward you, Honorable Shaykh. This questioner says: Allah the Exalted has granted me guidance, and all praise is due to Allah. However, I previously committed acts of stealing some items from some people. How do I repent from this act when I do not have the financial means to return them to them?

Answer:
Praise be to Allah that He has granted you the opportunity to repent, and we ask Allah to keep us and you firm. As for the rights of people, you must either pay them or they must forgive you. If you are unable to do so at the present time, you may record it as a debt in your liability. If you are able, try to deliver it to them. Or, if you ask for their forgiveness and they do not react negatively, ask them for forgiveness. The believer is easy-going and gentle. Yes.