973. And art holy. That this signifies, and as to Divine truth, is evident from the signification of holy, as denoting Divine truth proceeding from the Lord; for this is meant in the Word by holy, and also by the Holy Spirit, which is therefore called the Spirit of Truth. That holy, in the Word, is said of truth and just of good, may be seen (n. 204); and that the Lord is alone the Holy One, because He is Divine truth itself (n. 204, 285, 328).
Continuation concerning the Fifth Precept:-
[2] Now so far as the genera and species of theft are removed, and the more they are removed, so far the genera and species of goods, to which they oppositely correspond, and which, in general, relate to what is sincere, right, and just, enter and take their place. For when a man shuns and turns away from unlawful gains of fraud and cunning, so far he wills what is sincere, right, and just, and, at length, he begins to love what is sincere, because it is sincere, what is right, because it is right, and what is just, because it is just. The reason he begins to love these things is, that they are from the Lord, and the love of the Lord is in them. For to love the Lord is not to love His Person, but to love those things that proceed from Him; for these are the Lord with man: thus also what is itself sincere, right, and just. Now because these things are the Lord, therefore so far as a man loves them, and thence acts from them, in so far he acts from the Lord; and so far the Lord removes what is insincere and unjust, even to the very intentions in which are their roots; and this takes place always with less repugnance and combat, thus with less labour than in the first attempts. This is why a man thinks from conscience, and acts from integrity, not indeed the man of himself, but as of himself; for he then acknowledges from faith, also from perception. It seems to him, indeed, as if he thought these things, and did them of himself, when yet they are not from himself, but from the Lord.