The essence of the subjective side of the crime of theft is the purpose of misappropriation; which is categorized as a directional crime (deliberate). Absence of intention to misappropriate the property defies the essence of the act of theft, but does not eliminate its illegality or guilt. The necessary constituent element of theft is acting with the intent to permanently deprive the owner of the power of disposal over his or her property. The perpetrator who acts with the intention of „short-term usage” of property has therefore no intention of misappropriating it. There are two theories of misappropriation; the first is the theory of the value of things (Sachwerttheorie), according to which the misappropriation consists of the transfer of assets from one entity and economic inclusion of those assets into the property of the perpetrator. It is therefore economic and not legal inclusion of the property into the property of the perpetrator that is important. In contrast, the theory of the substance (Substanztheorie) understands „the purpose of appropriation” as a kind of behavior involving permanent taking away the victim’s property as a physical object (substance), not including its value, and exercising ownership rights over it.