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Egypt
Practice Relating to Rule 113. Treatment of the Dead
Under Egypt’s Penal Code (1937), the theft of property belonging to a dead combatant … in zones of military operations, “even if he is an enemy”, is an offence. 
Egypt, Penal Code, 1937, Article 317(9).
Egypt’s Military Criminal Code (1966) punishes “any person who, in an area of military operations, steals from a dead … soldier, even if he is an enemy”. 
Egypt, Military Criminal Code, 1966, Article 136.
The provision applies both to the military and to civilians. 
Egypt, Military Criminal Code, 1966, Articles 123 and 136.