Top merchandise is suitable to steal (14)
I believe the answer is:
misappropriate
'steal' is the definition.
(misappropriating is a kind of stealing)
'top merchandise is suitable' is the wordplay.
'top merchandise' becomes 'mis' (I can't justify this - if you can you should give a lot more credence to this answer).
'is suitable' becomes 'appropriate' (synonyms).
'mis'+'appropriate'='MISAPPROPRIATE'
'to' is the link.
Can you help me to learn more?
(Other definitions for misappropriate that I've seen before include "pocket" , "Steal, take unfairly" , "Lift" , "embezzle" , "Unfairly take for one's own use" .)