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Stealing is never acceptable
Some thefts are so minor they are completely negligible and acceptable.
Shoplifting of small or low-value items is a good example.
Taking a pen from a company, or borrowing a pencil from a friend and not giving it back could be considered as theft that many people think are ok.
Obeying every law and principle extremly strict will make life unnecessarily hard. By allowing some minor things, like stealing a pen or a paper, life could be easier for everyone.
Asking, and getting the right permission to take something, sometimes is more time consuming and disturbing for the owner than just stealing it without permission.
All thefts are considered theft.
Small crimes can easily become the start of a behavior or addiction.
If they were negligible or in any way acceptable, it wouldn't be prohibited.
This ignore the moral stance that taking what does not belong to you is wrong. While it may be more effort to track down the theft than the object was worth, that does not make it acceptable.