Jamieson, Fausset and Brown on Ephesians 4:28

28. Greek, "Let him that stealeth." The imperfect or past tense is, however, mainly meant, though not to the exclusion of the present. "Let the stealing person steal no more." Bandits frequented the mountains near Ephesus. Such are meant by those called "thieves" in the New Testament.

but rather--For it is not enough to cease from a sin, but the sinner must also enter on the path that is its very opposite [Chrysostom]. The thief, when repentant, should labor more than he would be called on to do, if he had never stolen.

let him labour--Theft and idleness go together.

the thing which is good--in contrast with theft, the thing which was evil in his past character.

with his hands--in contrast with his former thievish use of his hands.

that he may have to give--"that he may have wherewith to impart." He who has stolen should exercise liberality beyond the restitution of what he has taken. Christians in general should make not selfish gain their aim in honest industry, but the acquisition of the means of greater usefulness to their fellow men; and the being independent of the alms of others. So Paul himself (Ac 20:35; 2Th 3:8) acted as he taught (1Th 4:11).