Joe and the thieves are as greedy and ruthless as Scrooge
1. Joe runs a seedy, disreputable shop in a filthy part of the city. Theme - Poverty: Dickens's description of the area around Joe's shop - which "reeked with crime, with filth, and misery" - is brutal and shocking. He doesn't romanticise poverty here.
2. The three thieves who are there have stolen Scrooge's possessions to sell to Joe. They feel justified in doing so - it's "no sin" because Scrooge was such a "wicked old screw" whilst he was alive
3. They're disrespectful about Scrooge - they laugh about the thefts, and one of them has even taken the shirt from Scrooge's corpse - she says it would have been "wasted" on him
4. By isolating himself from friends and family, Scrooge has ensured that his possessions end up in the wrong hands. Instead of helping deserving people like the Cratchits, Scrooge's wealth is profiting thieves