"A registered company by its very nature lacks a human dimension. We have already seen that the definition of organs authorized to obligate society overcomes this lack of capacity for cognitive activity, and creates bodies that produce its will and actions. Naturally, any such human activity may carry negative aspects with harmful or criminal consequences. Like any human being, the organs are liable to sin...in the commission of an act or omission that is perceived by society as criminal behavior.
In order to cope with the difficulty of subjecting society to responsibility, and of the fear that it would evade bearing the burden of civil and criminal norms imposed on human beings, the "theory of organs" developed. According to this theory, the actions of the officer, who fulfills the definition of an organ, are identified as the actions of the company. This doctrine instills humanity into society by attributing the actions of the organs to society, and with the help of them, legal norms are imposed on society that are contingent on the formulation of human-mental and active foundations.
The theory of organs is based on a concept of legal policy, which holds that a corporation must also bear obligations similar to those incurred by a person during his activity. It is true that a corporation does not have a human existence by its very nature, but in order to give it such vitality, it must balance between its capacity to take rights and its duty to bear the obligations. These are imposed on him through the pines that represent him. The granting of human and kosher animals to legal actions without liability could have created an unbalanced situation, so that a society, through its organs, would allow itself to carry out actions that are forbidden to a human being and defined as illegal, by hiding behind the organs on the grounds that it was not it but them who committed the wrong."
In Section 47 of the Companies Law, the legislature adopted the theory of organs in relation to society in general. Section 47, entitled "The Acts of the Organ as the Acts of the Society", states that: "The actions and intentions of an organ are the actions and intentions of the Society".