The Five Precepts are one of the foundational ethical guidelines of Buddhist practice. The second of these, the practice of not stealing, is often also interpreted as a positive guideline. Sharon Salzberg, co-founder of the Insight Meditation Society, writes:

"To refrain from stealing also has greater implications. It not only means to accept only that which has been offered, but also implies being careful with our resources… A yet more refined understanding of this precept melts barriers of division and exclusivity, reminding us that this entire planet is interdependent and that we have to share its resources."

Zen teacher Thich Nhat Hanh provides the following reflection on the second precept:

"Aware of the suffering caused by exploitation, social injustice, stealing, and oppression, I am committed to practicing generosity in my thinking, speaking, and acting. I am determined not to steal and not to possess anything that should belong to others; and I will share my time, energy, and material resources with those who are in need."

The Mindfulness Allies Project is based on such calls toward responsible action informed by the second precept.