I answer that, The same is not to be said of their own goods which bishops may possess, and of ecclesiastical goods. For they have real dominion over their own goods; wherefore from the very nature of the case they are not bound to give these things to others, and may either keep them for themselves or bestow them on others at will. Nevertheless they may sin in this disposal by inordinate affection, which leads them either to accumulate more than they should, or not to assist others, in accordance with the demands of charity; yet they are not bound to restitution, because such things are entrusted to their ownership.
On the other hand, they hold ecclesiastical goods as dispensers or trustees. For Augustine says (Ep. clxxxv ad Bonif.): "If we possess privately what is enough for us, other things belong not to us but to the poor, and we have the dispensing of them; but we can claim ownership of them only by wicked theft." Now dispensing requires good faith, according to 1 Cor. 4:2, "Here now it is required among the dispensers that a man be found faithful." Moreover ecclesiastical goods are to be applied not only to the good of the poor, but also to the divine worship and the needs of its ministers. Hence it is said (XII, qu. ii, can. de reditibus): "Of the Church's revenues or the offerings of the faithful only one part is to be assigned to the bishop, two parts are to be used by the priest, under pain of suspension, for the ecclesiastical fabric, and for the benefit of the poor; the remaining part is to be divided among the clergy according to their respective merits." Accordingly if the goods which are assigned to the use of the bishop are distinct from those which are appointed for the use of the poor, or the ministers, or for the ecclesiastical worship, and if the bishop keeps back for himself part of that which should be given to the poor, or to the ministers for their use, or expended on the divine worship, without doubt he is an unfaithful dispenser, sins mortally, and is bound to restitution.
But as regards those goods which are deputed to his private use, the same apparently applies as to his own property, namely that he sins through immoderate attachment thereto or use thereof, if he exceeds moderation in what he keeps for himself, and fails to assist others according to the demands of charity.
On the other hand, if no distinction is made in the aforesaid goods, their distribution is entrusted to his good faith; and if he fail or exceed in a slight degree, this may happen without prejudice to his good faith, because in such matters a man cannot possibly decide precisely what ought to be done. On the other hand, if the excess be very great he cannot be ignorant of the fact; consequently he would seem to be lacking in good faith, and is guilty of mortal sin. For it is written (Mt. 24:48-51) that "if that evil servant shall say in his heart: My lord is long a-coming," which shows contempt of God's judgment, "and shall begin to strike his fellow-servants," which is a sign of pride, "and shall eat and drink with drunkards," which proceeds from lust, "the lord of that servant shall come in a day that he hopeth not . . . and shall separate him," namely from the fellowship of good men, "and appoint his portion with hypocrites," namely in hell.