Today, theft is recognized as one of the oldest crimes against property and property in Iranian criminal law. The legislator has committed many articles in the Islamic Penal Code to criminalize and punish traditional theft, which shows the lawmaker's special attention to dealing with these crimes, In contrast, assigning a substance to the crime of electronic theft and a mild punishment for it is strange, and over time it becomes clear that they are among the fundamental problems and ambiguities of computer crime law. The purpose of this paper is to analyze and describe the elements constituting the crime of theft and comparing electronic theft with traditional theft and addressing the mens rea and analyzing its penalties. In the present article, we analyze Iran's criminal code in the crime of theft using descriptive and analytical method. The findings of the research indicate that there is no fundamental difference between electronic theft and traditional robberies, and the components of both crimes are the same, with the fact that the only differences between these two crimes are differences in the environment of the occurrence of these two crimes.