How to repent Huqooq ul’ibad

Hello,

I have a question regarding Huqooq ul-‘ibad.

Someone used to work for a clothing company that optionally provided certain items they had to use if they took them. Yet that person took the item, didn’t use it but signed a paper saying he used it.
My guess is that this is lying and theft, because he did not use the item and kept it even though he told them that he used it.
Now the question is: if this person is really sorry about this incident and repents but can not return the item because this might have severe legal consequences, what to do?
A: he has a discount code he could use when ordering from this company. If he orders something and deletes this code instead of using it, thus giving the company more money (that has the same value as the item he took before) than he would if he used the code, would this be indirectly giving the item back as money? Let’s say the item he took was worth 30$. He orders an item worth 100$ and has a 30% discount code which he doesn’t use and deletes, just to give the company more money than he has to in order to give the value of the item back. So he pays 100$ instead of the 70$ he would have to pay if he used the discount. Would this be giving their money back?
B: if that company works for or donates to certain charities, would it be giving their money back if the person donated to these charities?
This is a really tough problem for this person since he is extremely sorry and repented to Allah but fears legal consequences if he tries to give things back directly.

I would be very happy if you could answer my question, thanks in advance.