Tractate Bava Kamma - Chapter 7 - Mishnah 4 בבא קמא פרק ז׳ משנה ד׳

If he stole [an ox or a sheep] according to the evidence of two witnesses, and slaughtered it or sold it according to the evidence of one witness or according to his own evidence, he makes twofold restitution, but not fourfold or fivefold restitution. If he stole [an ox or a sheep] and slaughtered it on the Sabbath, or stole it and slaughtered it for idolatrous use, or stole what was his father’s and his father died, and he afterward slaughtered or sold it, or if he stole it and then dedicated it, and afterward slaughtered it or sold it, he makes twofold restitution but not fourfold or fivefold restitution. Rabbi Shimon says: “If they were Holy Things which must be replaced [if damaged or lost] he must make fourfold or fivefold restitution; but if they were Holy Things which need not be replaced, he is exempt.” 1. If a man stole [an ox or a sheep] and sold it on the Sabbath, 2. or stole it and sold it for idolatrous use 3. or stole it and slaughtered it on the Day of Atonement; 4. if he stole what was his father’s and slaughtered it or sold it, and afterward his father died; 5. if he stole it and slaughtered it and then he dedicated it to the Temple 6. he must make fourfold or fivefold restitution. 1. If he stole [an ox or a sheep] and slaughtered it on the Sabbath, 2. or stole it and slaughtered it for idolatrous use, 4. or stole what was his father’s and his father died, and he afterward slaughtered or sold it, 5. or if he stole it and then dedicated it, and afterward slaughtered it or sold it, 6. he makes twofold restitution but not fourfold or fivefold restitution. In the cases mentioned in mishnah two the person is liable for fourfold and fivefold restitution and in mishnah four he is not. Using the line by line comparison we should be able to see why the law is different in each individual case. In case 1, if the person slaughtered the ox or sheep on the Sabbath he is obligated for the death penalty. Since one can only receive one punishment per crime, he is not fined additionally for having slaughtered the animal. If, however, he had only sold the animal, he would not be obligated for the death penalty and therefore he would owe the fine. The same is true for case 3. Selling an animal for idolatrous use is not a crime for which one would receive the death penalty, and therefore he is obligated for the fine. On the other hand, slaughtering for idolatrous use is a capital crime and therefore he receives a death penaly and not a fine. We learn in case 4 that if he stole his father’s animal and did not slaughter or sell it until after he dies he is not obligated for fourfold or fivefold restitution. Since at the time of the slaughtering or selling part of the animal was his as an inheritance he is not obligated. (We will see a similar law in the next mishnah). If, however, he had sold or slaughtered the animal before the death of his father, he would be obligated. Similarly in case 5 if he sold and slaughtered the animal after having dedicated it, he is selling or slaughtering an animal that is no longer really belongs to him. He is therefore not obligated for the fine. If, however, he slaughtered or sold the animal and then dedicated it, he will be obligated for the fine. Rabbi Shimon makes a clarification on this last law. The “Holy Things” to which he refers are animals dedicated to the Temple. There are two types of such dedications. If the owner says that “this animal is dedicated”, then he must bring this animal. If the animal gets lost or dies the owner is not obligated to bring another animal in its place. In such a case, if a thief should steal and slaughter or sell the animal he is not obligated for fourfold or fivefold restitution. If, however, the owner dedicated the animal by saying “I dedicate an animal”, then he if the original animal is lost he must bring another. In such a case if the thief should slaughter or sell the animal he will be obligated for fourfold or fivefold restitution. (This last law is difficult and is explained in other ways as well).