Take as an example managers of the goods of others, higher or lower.  If these secretly by arts or under some pretext by fraud deprive their kings, their country, or their masters of their goods, they have no religion and thus no conscience, for they hold the Divine law respecting theft in contempt and make it of no account.  And although they frequent churches, devoutly listen to preachings, observe the sacrament of the Supper, pray morning and evening, and talk piously from the Word, yet nothing from heaven flows in and is present in their worship, piety, or discourse, since their interiors are full of theft, plundering, robbery, and injustice; and so long as these are within, the way into them from heaven is closed; consequently all the works they do are evil works.

But the managers of property who shun unlawful gains and fraudulent profits because they are contrary to the Divine law respecting theft, have religion, and thus also conscience; and all the works they do are good, for they act from sincerity for the sake of sincerity, and from justice for the sake of justice, and furthermore are content with their own, and are cheerful in mind and glad in heart whenever it happens that they have refrained from fraud; and after death they are welcomed by the angels and received by them as brothers, and are presented with good things even to abundance.  But the opposite is true of evil managers; these after death are cast out of societies, and afterward seek wages and finally are sent into the caverns of robbers to labor there. (A.E., n. 977.)

Take merchants as an example:  All their works are evil works so long as they do not regard as sins, and thus shun as sins, unlawful gains and wrongful usury, also fraud and craft; for such works cannot be done from the Lord, but must be done from man himself.  And the more expert they are in skillfully and artfully contriving devices from within for overreaching their companions the more evil are their works.  And the more expert they are in bringing such devices into effect under the pretense of sincerity, justice, and piety, the more evil still are their works.  The more delight a merchant feels in such things the more do his works have their origin in hell.

But if he acts sincerely and justly in order to acquire reputation, and wealth through reputation, even so as to seem to act from a love of sincerity and justice, and yet does not act sincerely and justly from affection for the Divine law or from obedience to it, he is still inwardly insincere and unjust, and his works are thefts, for through a pretense of sincerity and justice he seeks to steal.

That this is so becomes evident after death, when man acts from his inner will and love, and not from the outer; for then he thinks about and devises nothing but sharp practices and robberies, and withdraws himself from those who are sincere, and betakes himself either to forests or deserts, where he devotes himself to stratagems.  In a word, all such become robbers.