Baba Kama 7:4-5
Baba Kama 7:4
If two witnesses testify that a certain person stole an ox or a sheep, and then one witness or the accused himself testifies that he sold or slaughtered it, then he pays double (for stealing it) but not fourfold or fivefold. If someone stole and slaughtered an animal on Shabbos, or for idolatrous purposes, or if he stole an animal belonging to his father and his father died after which he sold or slaughtered it, or if he stole and consecrated an animal and subsequently sold or slaughtered it – in all of these cases, he pays double but not fourfold or fivefold. Rabbi Shimon says that if it is consecrated for a sacrifice that he would be obligated to replace, he pays fourfold or fivefold, otherwise he is exempt.
Baba Kama 7:5
If the thief sold the animal except for 1/100th, which he kept, or if the thief was part owner of the animal that he stole, if someone slaughtered an animal but he did so improperly and rendered it non-kosher, or if he killed the animal other than by slaughtering it – in all of these cases, he pays double but not fourfold or fivefold. If he stole the animal in the owner’s domain and sold or slaughtered it outside his domain, or if he stole it outside the owner’s domain and sold or slaughtered it inside his domain, the thief pays fourfold or fivefold. If he both stole and sold or slaughtered it inside the owner’s domain, he is exempt.