ד גָּנַב עַל פִּי שְׁנַיִם, וְטָבַח וּמָכַר עַל פִּי עֵד אֶחָד, אוֹ עַל פִּי עַצְמוֹ, מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל, וְאֵינוֹ מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. גָּנַב וְטָבַח בְּשַׁבָּת, גָּנַב וְטָבַח לַעֲבוֹדָה זָרָה, גָּנַב מִשֶּׁל אָבִיו, וּמֵת אָבִיו, וְאַחַר כָּךְ טָבַח וּמָכַר, גָּנַב וְהִקְדִּישׁ וְאַחַר כָּךְ טָבַח וּמָכַר, מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל וְאֵינוֹ מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. רַבִּי שִׁמְעוֹן אוֹמֵר, קָדָשִׁים שֶׁחַיָּב בְּאַחֲרָיוּתָם, מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. שֶׁאֵין חַיָּב בְּאַחֲרָיוּתָם, פָּטוּר:
4 If two witnesses testified that he stole, and one witness or he himself testified that he slaughtered or sold, he pays kefel but does not pay four and five. [Even though it is obvious that he does not pay four and five by the testimony of one witness, we are being apprised that his testimony is comparable to that of one witness, viz.: Just as with one witness, if another witness comes after him, he combines with him and makes him (the accused) liable, so, with his own testimony, if witnesses come after his admission, they render him liable; for if one admits to a penalty payment and witnesses come thereafter, he is liable. This, when he said: "I did not steal," and witnesses came and testified that he did steal, and he then admitted to slaughtering or selling, and witnesses then came and testified that he slaughtered or stole, in that instance he is liable. For when he admitted to slaughtering or selling he did not impose any liability upon himself, realizing that one who admits to a penalty payment is exempt (from payment), so that there is no admission here at all. But when one says: "I stole," and witnesses came thereafter to that effect, he is exempt (from the penalty payment), for he rendered himself liable to pay the principal in any event through his admission, so that this is a bona fide admission and he is exempt from kefel even if witnesses come thereafter.] If he stole and slaughtered on Shabbath, if he stole and slaughtered for idolatry, if he stole from his father and his father died and then he slaughtered and sold, [so that, being his father's heir, his slaughtering is not entirely forbidden], if he stole and dedicated (to the Temple) and then slaughtered or sold, [so that he slaughtered what belonged to the Temple and not to the (original) owner], he pays kefel, but does not pay four and five. R. Shimon says: For kodshim (consecrated property) which he (the owner) must replace, he (the thief) pays four and five. (For kodshim) which he need not replace, he is exempt. [R. Shimon is not referring to the words of the preceding tanna, viz.: "If he stole and dedicated and then slaughtered or stole," and he does not differ there. Rather, he is referring to the statement of the rabbis elsewhere to the effect that if one steals hekdesh (consecrated property) from the house of the owner he is not liable (for kefel), it being written (Exodus 22:6): "…and it be stolen from the house of the man" — and not from the house of hekdesh. Concerning this, R. Shimon tells us that he is liable for kodshim which he must replace, this satisfying: "and it be stolen from the house of the man." For since the owner must replace it, when he slaughters it, he slaughters what belongs to the owner. And even with kodshim that he must replace R. Shimon rules the thief liable for four and five payment only when he slaughters them unblemished within (the Temple) for the sake of the owner, the blood spilling (and not being sprinkled, in which instance the slaughtering is valid but the owner must replace it), or when he slaughters them blemished outside, even though they were not redeemed, R. Shimon holding that everything awaiting redemption is regarded as redeemed, so that the slaughtering is valid. But if he slaughtered them unblemished outside, the slaughtering is not valid, and R. Shimon holds (7:2) that slaughtering which is not valid is not called slaughtering and does not make one liable for four and five payment. The halachah is not in accordance with R. Shimon.]