defalcation vs theft

defalcation and theft both are nouns.

Word	Noun	Adjective	Verb	Adverb
defalcation	Yes	No	No	No
theft	Yes	No	No	No

As nouns, theft is a hypernym of defalcation; that is, theft is a word with a broader meaning than defalcation:

defalcation: the fraudulent appropriation of funds or property entrusted to your care but actually owned by someone else
theft: the act of taking something from someone unlawfully

Other hypernyms of defalcation include larceny, stealing, thievery, thieving.

defalcation (noun)	theft (noun)
the fraudulent appropriation of funds or property entrusted to your care but actually owned by someone else	the act of taking something from someone unlawfully
the sum of money that is misappropriated