Article 15 of the Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Destruction of Forest Resources stipulates: "Anyone who illegally carries out acts such as collecting seeds, collecting fat, digging bamboo shoots, digging roots, peeling, etc., and obtains a large amount of economic benefits, shall be convicted and punished for theft in accordance with the provisions of Article 264 of the Criminal Law. If it constitutes other crimes at the same time, it shall be convicted and punished in accordance with the provisions of heavier punishment. " According to this regulation, tapping fat constitutes theft: tapping fat by secret means for the purpose of illegal possession without the permission or consent of the forest owner to obtain a lot of economic benefits.