Section 23

A “wrongful gain” is gain by unlawful means of property to which the person gaining it is not legally entitled or avoidance by unlawful means of a loss of property to which the person avoiding it is not legally entitled to avoid.

A “wrongful loss” is loss or exposure of risk to a loss by unlawful means of property to which the person losing it or exposed to the risk of losing it is legally entitled. Explanation 1.—A person is said to gain wrongfully when the person retains wrongfully, as well as when the person acquires wrongfully. A person is said to lose wrongfully when the person is wrongfully kept out of any property, as well as when the person is wrongfully deprived of property. Explanation 2.—The word “gain” includes a gain by keeping what one has, as well as a gain by getting what one does not have. Explanation 3.—The word “loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has.