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Roman Catechism
The Plea Of Financial Embarrassment

Finally, some find a sufficient justification of theft in their own embarrassments, alleging that they are overwhelmed with debt, which they cannot pay off otherwise than by theft. Such persons should be given to understand that no debt presses more heavily upon all men than that which we mention each day in these words of the Lord’s Prayer: Forgive us our debts. Hence it is the height of folly to be willing to increase our debt to God by new sin, in order to be able to pay our debts to men. It is much better to be consigned to prison than to be cast into the eternal torments of hell; it is by far a greater evil to be condemned by the judgment of God, than by that of man. Hence it becomes our duty to have recourse to the assistance and mercy of God from whom we can obtain whatever we need.

There are also other excuses, which, however, the judicious and zealous pastor will not find it difficult to meet, so that thus he may one day be blessed with a people who are followers of good works.