The embezzlement of public property is considered as the infringement of government personnel or personnel related to the government, the property of government or other individuals, which is considered as a serious threat against the government and nation. Although the penalty of embezzlement in Iran is execution, but still the rate of committing this crime is high. From the viewpoint of Iran's law, embezzlement is an intentional crime which its corporeal element is a positive action and it

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... sn't come off by the abandonment of the action. The criterion for the realization of embezzlement crime is the appropriation of the property and the proprietary act with the property which beside the movable properties which belong to private individuals and government property, it can also be generalized to the immovability properties. The property of the subject should be given to the employee with the appropriateness of his job and the property owner should receive the damage. Investigating legal texts and procedures indicates that judging rules of embezzlement and especially its punishment is in contrast with the legality principles. In this study the bases of abstraction crime in Iran will be investigated. This study is an applied research and in descriptive method. The required information was collected with documentation and Library. The first chapter of this study is about the legal pillar of the embezzlement and the second and third chapters are dedicated to the corporeal and moral pillars of this crime.