Qitzur Shulchan Arukh – 182:2-3
If it is something very small, to the extent that no one cares about it at all, such as taking from a bundle a single splinter to put between his teeth [as a toothpick], it is permitted. But it is a middah of piety to refrain even from this.
Even theft with the intent to return it, just that he wants to call him a small concern or [doing it] in a humorous vein, this too is prohibited.
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