The Collaborative International Dictionary
Minimus \Min"i*mus\, n.; pl. Minimi. [L. See Minim.]
A being of the smallest size. [Obs.]
--Shak.-
(Anat.) The little finger; the fifth digit, or that corresponding to it, in either the manus or pes.
de minimis or de minimus a.of trifling consequence or importance; too insignificant to be worthy of concern; -- a reference to the phrase de minimis non curat lex.
de minimis non curat lex [Latin] The law does not concern itself with trifles; -- a principle of law, that even if a technical violation of a law appears to exist according to the letter of the law, if the effect is too small to be of consequence, the violation of the law will not be considered as a sufficient cause of action, whether in civil or criminal proceedings.
Douglas Harper's Etymology Dictionary
Latin, literally "of little things," thus, "so minor as to not be worth regarding."
Wiktionary
a. 1 concerning#Preposition things that are so minor as to be negligible, trivial or trifling. Often used to describe exemptions in government rules and regulations. 2 (context legal English) beneath judicial notice.
Wikipedia
De minimis is a Latin expression meaning about minimal things, normally in the locutions de minimis non curat praetor ("The praetor does not concern himself with trifles") or de minimis non curat lex ("The law does not concern itself with trifles") a legal doctrine by which a court refuses to consider trifling matters. Queen Christina of Sweden (r. 1633–1654) favoured the similar Latin adage, aquila non capit muscās (the eagle does not catch flies).
The general term has come to have a variety of specialised meanings in various contexts as shown below, which indicate that beneath a certain low level a quantity is regarded as trivial, and treated commensurately.