Halakhah sur L’Exode 22:3

From the laws of the commandment is that which they, may their memory be blessed, said (Bava Metzia 61b) that it is forbidden from the Torah to steal even in order to return [what was stolen] or in order to vex - meaning to say, to anger the owner of the stolen item, to confound him temporarily, and to give the thing back to him afterwards. And so did they say in Sifra Kedoshim, Section 2:1-2, "Because it is written [with respect to] theft (Exodus 22:3), 'he shall pay double,' we know the punishment. From where is the warning? [Hence,] we learn to say, 'You shall not steal.' 'You shall not steal,' even in order to vex'; 'You shall not steal,' even in order to pay four or five [times the price]."