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Solution
If these are files that are on a SD card that was encrypted when the card was made "Internal" storage, then the only way to access them is with the original device using the original settings. If the device was lost, damaged or reset then you can't access said files.

If these are files that were encrypted by someone using a program, then you need to get that person and that program to decrypt them.
If these are files that are on a SD card that was encrypted when the card was made "Internal" storage, then the only way to access them is with the original device using the original settings. If the device was lost, damaged or reset then you can't access said files.

If these are files that were encrypted by someone using a program, then you need to get that person and that program to decrypt them.
 
Solution