Matches are a drainable item that can be used up to 10 times.
Matches can be used to light candles, cigarettes, campfires, or antique ovens, burn corpses, or as a light source. Corpses can be burnt if matches are in the primary slot and a gas can is in the secondary slot.
The light provided by matches is the worst of any light source and will function similarly to that of the lighter, forming a ring of light around the player, but at a reduced radius. If another light souce isn't in the player's inventory, pressing the 'F' key (default) will equip matches and light one. Once equipped, pressing 'F' will light and extinguish them.
Matches can be found in many counters and on vehicle glove boxes and seats. They are also carried by zombies sometimes.
From items.txt (Project Zomboid directory/media/scripts/)
Weight = 0.1,
Type = Drainable,
UseWhileEquipped = FALSE,
UseDelta = 0.1,
DisplayName = Matches,
Icon = Matches,
cantBeConsolided = TRUE,