Embezzlement: Crime involving theft of property of the public purse, committed by those to whom it is entrusted its administration.The writings Cabanellas said ¨peculado is the theft, appropriation or improper use of public funds, by one or who is entrusted to his custody or administration.Sebastián Soler said the embezzlement is basically an abuse of the public service.The embezzlement may be, as in the adultery, two or more parties involved. On the one hand, the officer who benefited economically by his action or omission, and on the other hand, that receives unwarranted profits from property or public services.