וְאָמַר רַבִּי חִיָּיא בַּר אַבָּא אָמַר רַבִּי יוֹחָנָן: בֶּן נֹחַ נֶהֱרָג עַל פָּחוֹת מִשָּׁוֶה פְּרוּטָה, וְלֹא נִיתָּן לְהִשָּׁבוֹן.

And Rabbi Ḥiyya bar Abba said that Rabbi Yoḥanan said: A Noahide, i.e., a gentile who stole is executed for his crime, according to the laws applying to Noahides, even if he stole less than the value of a peruta. A Noahide is particular about his property and unwilling to waive his rights to it, even if it is of minimal value; therefore, the prohibition against stealing applies to items of any value whatsoever. And in the case of Noahides, the stolen item is not returnable, as the possibility of rectification by returning a stolen object was granted only to Jews. The principle that less than the value of a peruta is not considered money applies to Jews alone. With regard to gentiles, it has monetary value, and therefore one may rent from a gentile with this amount.

Rashi:

בן נח נהרג על הגזל - דהיא מז' מצות כדאמר בד' מיתות בסנהדרין (דף נו.) ואמר אזהרה שלהן זו היא מיתתן ואשמועינן ר' יוחנן דעכו"ם לא מחיל אפילו אפחות משוה פרוטה והוי גזל לדידהו:

Essentially the point is that since a gentile customarily is less forgiving about even an amount of money less than a peruta coin, so for him it is considered theft.

On the surface, this rabbinic pronouncement seems odd as Jews are known for their acumen in business, and in fact in the middle ages made their living off and from money lending. However, it seems that while this may be true, there was a certain ability to forgive and Overlook minor sums of money which the rabbis held were a unique cultural heritage of people of Jewish descent. As it states in Yevamos 79a:

אמר שלשה סימנים יש באומה זו הרחמנים והביישנין וגומלי חסדים רחמנים

David said: There are three distinguishing marks of this nation, the Jewish people. They are merciful, they are shamefaced, and they perform acts of kindness.

However, Likuttei Halakhos (Choshen Mishpat Laws of Stealing 1:1) offers a mystical twist to this interpretation:

שִׁעוּר גְּזֵלָה לְעִנְיַן הֲשָׁבָה הוּא שָׁוֶה פְּרוּטָה. וְכֵן שִׁעוּר מָמוֹן לְעִנְיַן צְדָקָה וּלְכָל דָּבָר הוּא גַּם כֵּן פְּרוּטָה...וְעַל כֵּן הַגּוֹזֵל אֶת חֲבֵרוֹ שְׁוֵה פְּרוּטָה כְּאִלּוּ נוֹטֵל נַפְשׁוֹ...וְעַל כֵּן טָעוּת גּוֹי מֻתָּר, כִּי תֵּכֶף שֶׁיּוֹצֵא הַדָּבָר מִיָּדוֹ בְּהֶתֵּר אַף עַל פִּי שֶׁאֵינוֹ יוֹצֵא מִדַּעְתּוֹ כִּי אִלּוּ הָיָה יוֹדֵעַ שֶׁטָּעָה לֹא הָיָה נוֹתֵן לוֹ אַף עַל פִּי כֵן הוּא מֻתָּר כִּי אֵין לְמָמוֹנָן שׁוּם אֲחִיזָה בְּהַדַּעַת כַּנַּ"ל, כִּי אֵין לָהֶם דַּעַת כַּנַּ"ל וְאֵין אָסוּר רַק לְהוֹצִיא מִיָּדָם בְּחָזְקָה כִּי שָׁם אֲחִיזָתָם כַּנַּ"ל, אֲבָל דַּעַת אֵין לָהֶם כַּנַּ"ל...אֲבָל יִשְֹרָאֵל אַף עַל פִּי שֶׁאֵין הַמָּמוֹן בְּיָדוֹ, אַף עַל פִּי כֵן עֲדַיִן נֶאֱחָז בְּדַעְתּוֹ, כִּי עִקַּר אֲחִיזַת הָעֲשִׁירוּת הוּא בְּדַעַת שֶׁשָּׁם חִיּוּתוֹ כַּנַּ"ל וְעַל כֵּן אָסוּר לִגְזֹל אֶת יִשְֹרָאֵל אֲפִלּוּ הַמָּמוֹן שֶׁבָּא לְיָדוֹ בְּהֶתֵּר כְּגוֹן הַלְוָאָה וְכַדּוֹמֶה, כִּי עֲדַיִן הוּא בִּרְשׁוּתֵהּ דְּמָרֵהּ, כִּי נֶאֱחָז בְּדַעְתּוֹ כַּנַּ"ל וְעַל כֵּן אָסוּר טָעוּת יִשְֹרָאֵל מֵאַחַר שֶׁלֹּא יָצָא מִדַּעְתּוֹ ...וְזֶה בֶּן נֹחַ נֶהֱרָג עַל פָּחוֹת מִשָּׁוֶה פְּרוּטָה. כִּי הָעַכּוּ"ם אֵין לָהֶם שִׁעוּר פְּרוּטָה..כִּי הַקְּדֻשָּׁה צָרִיךְ מָקוֹם וַהֲכָנָה שֶׁתִּשְׁרֶה בּוֹ הַקְּדֻשָּׁה, כַּיָּדוּעַ וְכַמּוּבָא לְעֵיל מִזֶּה. אֲבָל הֵם וּמָמוֹנֵיהֶם הוּא בִּבְחִינַת עֲבוֹדָה זָרָה שֶׁכַּתּוּתֵּי מִכְתַּת שִׁעוּרֵהּ כִּי אֵין לָהֶם עַל מַה שֶּׁיִּסְמְכוּ...כִּי עֲשִׁירוּתָם הִוא בְּלִי חִיּוּת כַּנַּ"ל, וְעַל כֵּן אֵין לָהֶם שִׁעוּר לֹא בִּתְחִלָּה וְלֹא בַּסּוֹף, דְּהַיְנוּ שֶׁאֶצְלָם נֶחְשָׁב לְמָמוֹן אֲפִלּוּ פָּחוֹת מִשָּׁוֶה פְּרוּטָה וְהֵם נֶהֱרָגִין עַל פָּחוֹת מִשָּׁוֶה פְּרוּטָה וְגַם תַּאֲוָתָם לְמָמוֹן הִוא בְּלִי שִׁעוּר וְאֵינָם יְכוֹלִים לְמַלְּאוֹת תַּאֲוָתָם לְעוֹלָם, כִּי הֵם בִּבְחִינַת בְּלִי שִׁעוּר, בְּחִינַת תֹּהוּ וָבֹהוּ כַּנַּ"ל. אֲבָל יִשְֹרָאֵל הֵם בִּבְחִינַת הַקְּדֻשָּׁה, בִּבְחִינַת הַתִּקּוּן שֶׁשָּׁם יֵשׁ שִׁעוּר וּמִדָּה לְכָל דָּבָר כַּנַּ"ל וְעַל כֵּן אָנוּ מְצֻוִּים לִבְלִי לְהִתְאַוּוֹת מוֹתָרוֹת רַק לְהִסְתַּפֵּק בְּמַה שֶּׁיֵּשׁ לוֹ, כִּי צָרִיךְ לָתֵת שִׁעוּר וּמִדָּה לְכָל דָּבָר שֶׁהוּא בִּבְחִינַת הַתִּקּוּן

The Likkutei Halakhos seems to be saying that there is a deep spiritual concept to money and a more physical material concept. The Jewish soul has an attachment to money because it represents the divine benefit, like rain, that flows from G-d. Therefore money represents a holiness, and that is a deeper understanding of the rabbinic statement that one who steals from someone is as if he is killing him by stealing his soul. However The secular concept of wealth has an attachment to money that is not based on holiness but merely on the momentary possession.

The two contrasting ideas about money, wealth, and material acquisition are represented within the idea of whether or not there is a minimum limit to theft, i.e., less than a peruta. Since for the Jewish soul, money represents something holy, all holy things require a space, that is a preparation and intention to allow for his presence. That is why many positive Commandments and negative Commandments have minimum requisite amounts such as a kzayis or a peruta coin. However the Secular concept of material wealth does not come from divine flow or holiness, therefore it has no space and place, and has no minimum limit. 

The bottom line is a Jew Who sees in himself a direct connection with God and his beneficence, could not dismiss something as fundamental as money as not being Holy, and therefore it is subject to preparatory space and place.

for Video Shiur click here to listen:  Psychology of the DAF Eruvin 62

Translations Courtesy of Sefaria

Translations Courtesy of Sefaria, except when, sometimes, I disagree with the translation

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