The collectivist begins with the concept of the state as the final authority. Libertarian theory begins with the concept of the individual as the final authority.
In my view of economics, I begin with God as the final authority, but as I have spent the last 45 years attempting to show, the God of the Bible is overwhelmingly the defender of private property rights. This is encapsulated in the commandment: "Thou shalt not steal." I keep contrasting this concept with the assertion of all modern welfare-state economists: "Thou shalt not steal, except by majority vote."
Gary North, The Statist Propositions of Protectionism