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’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”.

The provision applies both to the military and to civilians.