Grave matter is specified by the Ten Commandments, corresponding to the answer of Jesus to the rich young man: "Do not kill, Do not commit adultery, Do not steal, Do not bear false witness, Do not defraud, Honor your father and your mother." The gravity of sins is more or less great: murder is graver than theft. One must also take into account who is wronged: violence against parents is in itself graver than violence against a stranger.
Source: Catechism of the Catholic Church (Vatican.va)