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Roman Catechism
Who Are Held To Restitution
But as the law of making restitution to the injured party is binding not only on the person who commits theft, but also on all who cooperate in the sin, it is necessary to explain who are indispensably bound to this satisfaction or restitution. There are several classes (who are thus bound).
The first consists of those who order others to steal, and who are not only the authors and accomplices of theft, but also the most criminal among thieves.
Another class embraces those, who, when they cannot command others to commit theft persuade and encourage it. These, since they are like the first class in intention, though unlike them in power, are equally guilty of theft. A third class is composed of those who consent to the theft committed by others.
The fourth class is that of those who are accomplices in, and derive gain from theft; if that can be called gain, which, unless they repent, consigns them to everlasting torments. Of them David says: If thou didst see a thief, thou didst run with him.
The fifth class of thieves are those who, having it in their power to prohibit theft, so far from opposing or preventing it, fully and freely suffer and sanction its commission.
The sixth class is constituted of those who are well aware that the theft was committed, and when it was committed; and yet, far from mentioning it, pretend they know nothing about it.
The last class comprises all who assist in the accomplishment of theft, who guard, defend, receive or harbour thieves.
All these are bound to make restitution to those from whom anything has been stolen, and are to be earnestly exhorted to the discharge of so necessary a duty.
Neither are those who approve and commend thefts entirely innocent of this crime. Children also who steal from their parents, and wives who steal from their husbands are not guiltless of theft.