This vow enjoins abstention from taking anything, which is not given willingly. It also forbids picking up of things dropped or forgotten and also things from excavations by anyone. Undervaluing of other's goods and overvaluing of one's goods is also a category of theft and is violation of the vow. Ignorant and illiterates, if coerced to give their goods cheaper, is also transgression of this vow. Underweighting or overweighing, keeping false weights and measures are also considered theft. Any sort of cheating, noncompliance of government regulations, tax evasion gambling etc. are also sinful transgressions and not permitted under this vow.
The injunctions and transgressions referred in the scriptures are in respect of transactions between humans. But there are transactions between human beings and other living beings. Humans take fruits, seeds, flowers, leaves, wood, gums, resins, oils, medicines etc. from trees and several minerals from earth which are one-sense life forms. There is lot of give and take from several animals viz milk from cattle, transport, tilling and other works from horses, camel etc., wool from sheep and goat. As a matter of principle the vow of non-stealing should also cover the transactions with other life forms. If things and products are taken from other life forms forcibly against their will, it is also theft and therefore violation of the vow. It is not that these life forms do not give their products willingly. Trees willingly drop their fruits, flowers, leaves, dry wood etc. that can be utilised symbiotically. By picking dropped fruits, eating them and dispersing the seeds humans and animals also help the trees in dispersal of their seeds which is essential for their regeneration. Likewise several minerals are thrown out by volcanic activity and can be utilised by humans. Peacocks regularly shed their feathers willingly and naturally and these are utilised even by saints for their brooms (Pichies) and there is no violation of the vow.
There is very interesting reference in scriptures in respect of transactions with trees though somewhat indirect. The dark (bad) and bright (good) aspects of human activities have been illustrated by example of process of collection of fruits of trees. The intensity of good and bad activities has been given the term 'Laishyas' which are metaphorically described by different colours. If a person collects fruits from the ground only he is categorised as having shukla (pure white) laishya and is most pious. Another person plucking fruits one by one gently from the branches of tree is with Padma (slightly tinged pink) laishya and is not bad but not as pious as the first one. Third person cuts small, tiny branches for bunch of fruits has peet (yellow coloured) laishya and is committing more violence to the tree than the second one. The fourth person cuts bigger branches for more bunches of ripe or raw fruit has kapot (light blue coloured) laishya and is guilty of much more violence than the third. The fifth cuts down thick, long main branches are having neel (deep blue coloured) laishya is causing great harm to the tree and is highly violent. The sixth person cuts down the whole tree, killing it, committing the worst form of violence, is having krishna (darkest coloured) laishya and is worst. This description of Laishyas does point out concern for transactions and observance of vow with respect to other life forms but it is not at all considered in practice of the vow because of compulsions of agriculture-based model of society. Saints, scholars and other house holders read and preach about the laishyas and correlation with vow of non-stealing but it remains only an academic exercise and is by and large ignored in practice.