Thomas Aquinas,
Summa Theologiae — Question 118 - OF THE VICES OPPOSED TO LIBERALITY, AND IN THE FIRST PLACE, OF COVETOUSNESS…
“ Since, however, corruption or privation of good is the formal element in sin, while conversion to a mutable good is the material element, the gravity of the sin is to be judged from the point of view of the good corrupted, rather than from that of the good to which the appetite is subjected. Hence we must assert that covetousness is not simply the most grievous of sins. ”
