The document discusses a smart energy meter theft detection system using IoT. It proposes using an Arduino board connected to sensors to monitor two energy meters - one for a paid customer and one for an unpaid customer. If the unpaid customer's usage exceeds a limit, an alert would be sent via WiFi modules. If the customer does not pay their bill, a command would be sent to the server to cut off the unpaid customer's power supply. The system aims to reduce electricity theft and help utilities better monitor energy usage and bill payment.