Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

34. It is a Negative commandment “Do not Steal anything of value or money.”

As it states in Vayikra (Leviticus) 19:11, “do not steal.” This law applies to stealing something worth a prutah (about 1 cent) or more and applies if something is stolen from a Jewish adult, minor, or non-Jew. In all of these cases, he is required to pay back what he took. It is forbidden to steal anything according to Torah law, for example stealing half of the worth of a prutah. It is forbidden to steal as a joke, to steal having in mind to return the object, or to steal having in mind to repay the owner for the object. It is forbidden to buy anything that is known to be stolen.

This applies in all places and at all times, for men and for women.