Reference: I’laam al-Mu’aasireen bi-Fataawa Ibn ‘Uthaymeen – Page 187
Question: I am unable to return the rights of the people from whom I stole during the days when I was caddish, since I do not know them; Yet this is one of the conditions of repentence, so what should I do?
Response: If you do not know who these people from whom you took their property either by stealing or otherwise are, and you do not know anyone of their inheritors, then just donate what you took from them, intending by doing so to rid yourself of what you took. And Allaah Subhaanahu wa Ta’aala knows that which is their’s and will reward them [accordingly] for it.
