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The offense committed in this scenario is burglary. Burglary involves unlawfully entering a structure or building with the intention to commit an illegal act, typically theft, once inside. In this case, the individual broke into a car shop, which qualifies as a building or structure, with the intent of stealing items. This distinction is crucial because burglary emphasizes the unlawful entry aspect combined with the intent to commit another crime.

The context of the other options involves different legal definitions that do not fit this situation. Arson is specifically the willful and malicious burning or exploding of property, which is not relevant in a case of theft. Theft refers to the act of taking someone else's property without their permission but does not encompass the illegal entry into a structure. Assault involves causing physical harm or threatening another person, which does not occur in this scenario. Therefore, burglary is accurately defined as the offense committed in this instance.