People v. Malbog, 396 Phil. 784, 807 (2000).

Where the inculpatory facts and circumstances are susceptible of two or more int
erpretations, one of which is consistent with the innocence of the accused while
the other may be compatible with the finding of guilt, the Court must acquit th
e accused because the evidence does not fulfill the test of moral certainty requ
ired for conviction.