The key differences between embezzlement and theft are:

1. Relationship to the property:

- Theft involves taking something that does not belong to the thief.

- Embezzlement involves misusing property or funds that have been entrusted to the perpetrator.

2. Position of trust:

- Embezzlement typically involves someone in a position of trust, such as an employee, agent, or fiduciary, who exploits that trust for personal gain.

- Theft does not require a prior relationship or position of trust with the owner of the property.

3. Intent:

- Embezzlement involves a betrayal of trust and a deliberate misappropriation of the entrusted property.

- Theft may be carried out without any prior relationship or trust between the thief and the owner.