Any act of taking what does not belong to oneself without the owner's permission, claiming possession of what is not rightfully one's own, constitutes theft. The scope of theft is broad, encompassing the theft of others' merits, reputation, achievements, and more. For example, in a group, if Person A is recognized as the best, but Person B claims to be the best instead, thereby appropriating the title of "best" for themselves, Person B has stolen Person A's reputation.
If a task was clearly completed by Person A, but Person B claims it as their own work, Person B has stolen Person A's work achievement. In a group where Person A holds a certain authority, if Person B unconsciously exercises that authority, Person B has stolen Person A's authority. This type of theft can also be considered false speech; a single action involving body, speech, or mind can violate two precepts simultaneously, constituting a dual offense.
Distributing or selling personal, family, or group information without the owner's permission also constitutes theft. Disclosing others' personal or family privacy without consent, or providing it to a third party—even within a marital relationship if one spouse objects to the disclosure—violates privacy rights and is considered theft. Obtaining and freely disseminating or trading various confidential information from any group through any means constitutes theft. Particularly, providing a third party with a company's technological information, patents, or personnel without authorization, or personally utilizing them, poaching talent and technology, all fall under theft. Installing surveillance devices without permission in others' or groups' premises to steal information constitutes the offense of theft.
Theft is not limited to physical objects; thus, even if the item does not physically leave its original place, a change in ownership or usage rights constitutes theft. For instance, if a company and an employee agree that the employee will work eight to nine hours per day, or a specified number of hours, for a set number of days per month, with the company paying a fixed monthly salary and additional hourly or daily overtime pay as mutually agreed upon in an effective contract, but the employee arrives late, leaves early, slacks off, and significantly reduces actual working hours while still receiving full pay, this behavior constitutes theft. If the total value lost by the company exceeds five qian (an ancient unit of currency), it becomes an unpardonable offense. However, if performance is unaffected and the company suffers no loss, it does not count as theft.
On the other hand, if an employee diligently completes their daily and monthly workload, but the company withholds wages without cause, the company is also guilty of theft. If the amount withheld exceeds five qian, the primary leaders and responsible parties of the company commit an unpardonable offense. Similar incidents are rampant in the workplace, too numerous to count.
Theft also includes tax evasion, falsifying accounts, poaching employees or clients from other companies, and stealing business opportunities—these instances are countless. Tax evasion not only violates national law but also breaks the precept against theft. Every citizen living within a nation's territory should abide by its laws, rules, and regulations. Regardless of whether one is a Buddhist practitioner or not, a secular group, or a Buddhist organization, all should comply with the local laws and regulations. Buddhist groups and individuals are no exception. Some Buddhist groups generate income, such as through incense offerings; according to the law, they should pay taxes on non-exempt portions. If tax evasion on non-exempt income exceeds five qian, it violates the precept. If the business involves items related to the Three Jewels (Buddha, Dharma, Sangha), such as scriptures or Buddha statues, it contravenes the Buddha's teachings, constituting the selling of the Three Jewels, which violates both state and religious laws.
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