No they are not. Bilbo is simple hobbit from the Shire, Thorin is a dwarf.
Bilbo Baggins was famously a hobbit, not a dwarf.
Bilbo takes possession of the Arkenstone without telling Thorin.
Bilbo took the Arkenstone. It was the treasure Thorin desired most.
Bilbo Baggins gave the elvenking the Arkenstone, the prized possession of Thorin.
The note mentions funeral arrangements.
It clearly shows that they are serious about the adventure and that it would be dangerous. They agreed to give Bilbo one 14th of the haul and to cover any funeral expenses if needed.
No they are not. Bilbo is simple hobbit from the Shire, Thorin is a dwarf.
Bilbo Baggins was famously a hobbit, not a dwarf.
Bilbo takes possession of the Arkenstone without telling Thorin.
burglar
Bilbo took the Arkenstone. It was the treasure Thorin desired most.
When Thorin learned of Bilbo's treachery he kicked him out and said that the 1/14 share promised to Bilbo would be used to buy back the Arkenstone. He figured Bilbo would get little of it.
He forgives Bilbo for stealing the Arkenstone, and then tells Bilbo that everyone should be like the hobbits: more concerned with comfort than with treasure. Then Thorin dies. He is buried with the Arkenstone, and Dain, Thorin's cousin, is proclaimed the new king.
When they first get to the treasure trove. Thorin gives it to Bilbo as part of his payment.
Thorin was dying, he had been mortally wounded in the Battle of Five Armies. He wanted to make his peace with Bilbo before he died. Bilbo was found and brought to him just in time.
Bilbo Baggins gave the elvenking the Arkenstone, the prized possession of Thorin.