First of all one should steal from a degraded person. Failing such a person one may steal from one's equal. Failing an equal, one may steal from even a great and virtuous man.
हीनादादेयमादौ स्यात् समानात् तदनन्तरम्। असम्भवे वाऽऽदीत विशिष्टादपि धार्मिकात्॥