In a natural sense, the commandment 'Thou shalt not steal,' in Exodus 20:15, means, according to the letter, not stealing, robbing, or committing piracy in peace time, and in general, not secretly depriving anyone of his goods, or under any pretext. It also extends to all pretense, illegitimate gain, unreasonable loans, and extortion. It can also refer to tax, tariff or debt fraud. Workmen break this commandment in doing their work unfaithfully and dishonestly, as do merchants who deceive with their product, either in weight, measure, or accounting, officers depriving soldiers of wages, judges ruling for friends, bribes, relationship, affinity, and other ways of perverting the laws or legal cases, and so deprive others of their rightful possessions. In a spiritual sense, stealing means depriving others of the truths of their faith with falsity and heresy. Priests ministering only for the sake of gain, or worldly honor, and teach as they see fit or can see from the Word as untrue, are spiritual thieves, since they take the means of salvation, which are the truths of faith, away from people. In several passages of the Word, these priests are even called thieves. In a celestial sense, thieves mean people who take divine power away from the Lord, and claim His merit and righteousness themselves. These people may outwardly worship God, but still do not trust or even believe in Him, but only themselves.

(Referenties: True Christian Religion 317)

317. THE SEVENTH COMMANDMENT

You are not to steal.

In the natural sense this commandment means literally not stealing, engaging in brigandage or piracy in peacetime; and in general not depriving anyone of his goods secretly or on any pretext. It also extends to all imposture and unlawful gain, usury and extortion, as well as fraud in payment of dues and taxes and in repaying debts. Workers who do not work in good faith and without deceit offend against this commandment; so do merchants who cheat over their wares, weights, measures and calculations; so do officers who withhold their troops' pay; and judges who are influenced in their judgments by friendship, bribery, nepotism or other reasons, so perverting laws or legal processes, and depriving others of the lawful possession of their goods.