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/usr/share/help/de/mate-control-center/config-themes.xml is in mate-control-center-common 1.16.1-1.

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<?xml version="1.0" encoding="utf-8"?>
<sect1 id="config-theme">
  <title>Gtk+ Theme Selector</title>
  <para>
    The <application>Mate</application> environment is run by
    <application>Gtk+</application>.  <application>Gtk+</application>
    allows most elements in your desktop to be themed to the look you
    want.  The <application>Gtk+ Theme Selector</application> lets you
    select the theme to use.
  </para>
  <sect2 id="config-theme-setting">
    <title>Setting Your Theme</title>
    <para>
      The top of the <application>Gtk+ Theme Selector</application>
      has a list of installed themes.  Simply click on a theme and
      your changes will be made.
    </para>
    <para>
      You can interactively demo all the widgets available in your
      selected theme in the lower half of the window.
    </para>
  </sect2>
  <sect2 id="config-theme-add">
    <title>Adding a Theme</title>
    <para>
      To add a theme to use:
      <orderedlist numeration="arabic">
	<listitem>
	  <para>
	    Click the <guibutton>Install new theme</guibutton> button.
	  </para>
	</listitem>
	<listitem>
	  <para>
	    Navigate to the directory your theme is installed in.
	  </para>
	</listitem>
	<listitem>
	  <para>
	    Open the gtkrc file which contains the specifications of
	    your theme.
	  </para>
	</listitem>
      </orderedlist>	
    </para>
  </sect2>
</sect1>