Firstly, let your son know that what his friend did is wrong and he shouldn't do the same. Secondly, if you know the child's parents, you can tell them gently. Or you could talk to the teacher if you don't want the child's parents to misconstrue your intentions. The teacher is a neutral point and he or she will be able to deal with the matter from a point of view of an authority figure in school.
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Let your son know is not a correct way to do that don't follow. Teach your son let him speak to his friend that shoplifting is a crime. If this happens again you will let the teachers know.
I think if can, maybe highlight to the teacher, u dun wan him, to get caught and that it, see if there is anything that can be done to help him.
Your kid should talk to your friend and find out why he does it. You should also remind your child that this is unacceptable behaviour to you
Definitely ask your child to speak to his Friend and return back the stuff to the school book store and apologise