According to Madhhab:
I had stolen some goods from a particular store many years ago. The store has closed down. How can I compensate for my action?
If an item was stolen then it is necessary to return the item to its owner. Some effort should be made in trying to locate the owner. If one loses all hope of locating the owner then the stolen item (if available) or the monetary value can be given in charity to some poor person. Also sincere repentance should be sought.
(Aap Ke Masaa’il Aur Unka Hal 215 /216 vol.5)