That's not a great analogy. It'd be more like finding a wallet with an ID and contact information along with the money. Are you going to keep the money and throw the wallet in the trash? Or are you going to contact them to try and return their stuff? Think about how you would want to be treated in their place.

Random stuff laying around on the ground is one thing, heck that's how I outfit my lowbies. But you know exactly who the stuff in the corpse belongs to (with the whole re-incarnation thing). Whether you decide to take it depends on how much of a jerk you intend to be towards them. Since this is just a game, I try to remember that there are other people on the other end of the character and don't screw them over just because I can.