- Section 378 of the Indian Penal Code, 1860 defines theft. It applies to movable property. - Explanation 1 to Section 378 clarifies that a thing attached to the earth is not movable property, but it becomes capable of being the subject of theft as soon as it is severed from the earth. - Illustration (b) under Section 378 is precisely this scenario: cutting down a tree with the intention of dishonestly taking it constitutes theft upon severance.