Do you make a moral distinction between different types of theft?

Just recently, I realized that I do, for whatever reason. It seems I’m more comfortable with the idea of someone stealing food because they need to eat than with the idea of someone stealing money to buy food because they need to eat. You could substitute any number of things for ‘food’, say, a tent because they need shelter, or a coat because it’s cold outside. That makes no sense to me, and I’m not sure why I feel that way. What’s your take?