Midrash su Ezechiele 33:15

If a man steals while saying to himself, “I will take this thing because I need it now but will return it later,” he is considered a wicked man, for it is written: If the wicked restore the pledge, give back that which he had stolen(Ezek. 33:15). Yea, even though he returns what he has stolen, he is considered wicked. It is necessary to understand that what we have discussed thus far applies only to the person who steals something with the intention of taking it for himself. Yet, even if the person steals with the intention of giving a gift to the man, but he does not wish to accept it, and [the thief] thinks, I will steal from him so as to pay him double [when I am convicted by a court], or, the man was careless with his property or money and negligently left it in an unguarded place, and another man found it and thought, I will vex him to make him search for it so that he will be more careful with his property in the future, and not be neglignt. The finder is not permitted to take it even though he did it for the owner’s good. Since it is possible that the owner (of the lost item) will be greatly distressed by his withholding it.