Yes. It is ethical to accept gift from the client as long as the gift is not solicited.
It is ethical to accept gift from the client. However whether accepting a gift is ethical or not is a relative thing. As long as the gift is not solicited, it is ethical.
A gift can be anything and in any form, it can be considered as compensation above your payment. Also it may be a form of gratitude shown by the client and in some places it is a culture. So, we don’t want to hurt sentiments. Having said that the motive of the gift should be known, there shouldn’t be any hidden will and bias free.
For the sake of safety acknowledging the gift by sending a thank you note or so and documenting it will be good practice.
Yes, it is ethical to take the Body lotion from a hotel. Small consumer items like shampoo, soap body lotion, stationeries could be taken. The reason is that we have paid for it, such items cannot be reused.