If one steals but can’t give it back or to the heirs who should be give it?

Question

If one steals but can’t give it back to the original owner or to their heirs who should be given the money?

Rambam writes to give it to tbe court but there is no court anymore. So where would we return stolen money?

Answer 1

In such a case the Shulchan Aruch (CM 366:2) writes

For shepherds, tax collectors, and customs collectors, repentance is difficult, because they robbed the masses and do not know to whom to make restitution. Therefore, they should use it for public necessities, such as wells, ditches, and caves.

Applying this idea of public necessities, R Aaron Tendler rules someone who got extra money in a store but doesn't know which should give the money to the city to be used for a public service.

In the book Halachos of Other People's Money R Yisroel Pinchos Bodner writes (pp. 90-91)

If someone steals but does not know exactly who his victims are, he should donate money to a community need that would benefit all his victims. For example, if most of his victims live in one community, he should donate to the local mikveh, hatzala, library etc. The money should be given anonymously, so that he does not receive any recognition for his "donation." One who gives money to the public should pray that his victims benefit from his money to the full extent of what he owes them.