How to Return Stolen Money if Its Owner Has Died

Question:
The first question we pose to his Eminence was sent to us by the listener (S. A. A.) from Sudan. He says: I inform you that one of my friends was working with a certain person in a restaurant, and he stole some of his money; this was done without the knowledge of the restaurant owner. However, in the end, he repented to his Lord, and he heard that this person had passed away. He wants to return this money, knowing that he does not know where his family is. Please advise us: is it permissible for him to give it in charity with the intention of the restaurant owner, or not? May Allah guide you.

Answer:
In the name of Allah, the Most Gracious, the Most Merciful.
Praise be to Allah, and may peace and blessings be upon the Messenger of Allah, and upon his family and his Companions, and whoever follows his guidance. As for what follows:
As for the one who stole the money from the restaurant owner, it is obligatory for him to repent to Allah (Glorified and Exalted is He). If he has repented, praise be to Allah for that. As for the money, if he knows its owner, or knows the heirs, then he is required to deliver it to the heirs if its owner has died. He must search and strive until he delivers it to the heirs. If he is unable to do so and finds no way to identify the heirs, then he gives it in charity with the intention of the restaurant owner; he gives it in charity on his behalf. Allah (Exalted and Majestic is He) will benefit him with it if he is a Muslim; He will benefit him with this charity. This is the way to be free from the liability in his conscience. Yes.

The presenter: May Allah reward you.