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

35. It is a negative commandment “do not steal from your friend by force.”

As it states in Vayikra (Leviticus) 19:13, “do not steal.” This prohibition applies when the amount stolen is equal to a prutah (about 1 cent) or more. Even less than this amount is forbidden, for example, half a prutah. If a person takes from his friend something that is worth equal to a prutah, it is like he has taken his soul.

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