The obligation of one who repents from stealing money

Our brother has another question. He says: I am a merchant, and a business partner of mine, who is in another country while I am in this one, sent me some goods. I sold them and cheated him out of some of the money. Then I gave him his money, and he traveled to another country, so a great distance came between us. After a while, I reviewed my own conduct and found it to be unjust, and my partner is far away from me. So how do you see the ruling in this case, and how do I return to him the money I cheated him out of?
Answer: First, you must repent to Allah for this betrayal, with regret, frequent seeking of forgiveness, and the resolve not to return to it, along with increasing your good deeds. Allah the Exalted says: [20:82]. In addition to that, you must send the money to your partner by whatever means you can; you must strive to do so and send him his money by any route. You should say to him: "This is money that remained with me for you," and inform him that this is a right of yours. Even if you do not tell him that you betrayed him, you should tell him that this is a right of yours with me, and that it has become clear to me that this is a right of yours with me, and then give it to him. You must repent, seek forgiveness, and praise Allah. Yes.