Rambam - 1 Chapter a Day

When a person steals from a gentile or from consecrated property, he is required to pay only the principal, as implied by Exodus 22:8: "He shall pay twice the amount to his colleague." "To his colleague" excludes the Temple treasury and a gentile.

Similarly, a person who steals animals that were consecrated to be offered as sacrifices - both sacrifices of the highest sanctity and sacrifices of lesser sanctity - is not liable to pay twice or four or five times the animals' worth. This applies whether or not the owner is liable to bring another animal as an offering instead of the stolen animal.

The rationale is that Exodus 22:6 describes the article as having been "stolen from a person's home" - i.e., not from the the Temple treasury.

Similarly, a person who steals servants, promissory notes or landed property is not liable to make double payment. For the Torah obligated double payment only for the theft of chattel that is itself worth money.

The exclusion of landed property is derived from Exodus 22:8, which speaks about paying double for: "an ox, a donkey, a sheep or a garment." Servants are equated with landed property, as Leviticus 25:46 states: "You shall give them as an inheritance to your sons." And promissory notes are not themselves worth money.

When a person steals a firstling donkey belonging to a colleague before it was redeemed, he must make double restitution to the owner. Although the donkey is not yet his, it is fit to be his at a later date.

A person who steals tevel belonging to a colleague and eats it must reimburse him for his tevel. A person who steals forbidden fats belonging to a colleague and eats it must reimburse him for his fats.

When a person steals terumah from an Israelite who owns it, he is not required to pay double. For the Israelite possesses merely the prerogative to give it to the priest of his choice, and that prerogative is not considered to be equivalent to money.

When a person steals a sheep or a cow from his father and slaughters or sells the stolen animal and then his father dies, he is liable to pay four or five times the animal's worth to his father's estate. If his father dies, and then he slaughters or sells the stolen animal, he must make double payment; he does not, however, pay four or five times the animal's worth.

If a thief steals a sheep or a cow, slaughters or sells the stolen animal and then consecrates it as a sacrifice, he must pay four or five times the animal's worth.

If, by contrast, a thief consecrates an animal and then slaughters or sells it - even if he consecrates it as a sacrifice of a lesser degree of sanctity - he must make a double payment; he does not pay four or five times the amount.

When does the above apply? When he consecrated the animal after the owner despaired of the animal's return. If, however, he consecrates it before the owner despairs of the animal's return, the consecration is not effective. If the thief slaughters or sells it, he must pay four or five times the amount.

If the owner consecrates the animal while it is in the thief's domain, the consecration is not effective. The rationale is that it is not in the owner's possession. If the thief slaughtered or sold it after the owner consecrated it, he must still pay four or five times its worth to the owner.

When a thief slaughters a sheep or a cow, but the slaughter is not ritually acceptable, or he kills the animal or rips out the signs of ritual slaughter, he is liable to pay only double the animal's worth.

If, however, he slaughters an animal for medicinal purposes, to feed it to the dogs - and after it was slaughtered it was discovered to be trefah - or he slaughtered it in the Temple courtyard although it was not consecrated, he must pay four or five times its worth. Although it is forbidden to benefit from a non-consecrated animal that is slaughtered in the Temple courtyard, since that prohibition is Rabbinic in origin, he is liable to pay four or five times the animal's worth.

Similarly, if a person steals a half-breed that comes from a sheep and another animal, or he steals an animal that had been preyed upon, one whose leg had been cut off, one that limped or was blind, or that belonged to partners, and he slaughtered it or sold it, he is liable to pay four or five times its worth.

When a person steals a cow or a sheep and gives it to another person as a present, or he charges another person with slaughtering it, and the other person slaughters it, or he charges another person with selling it, and the other person sells it, the thief must pay four or fives times its worth.

He is also liable for this penalty if he stole it and sold it on credit, exchanged it for another article, paid a debt that he owed, or sent it as an engagement gift to his fiancee in his father-in-law's home.

A thief who stole a sheep or a cow and sold it, but posited that the sale not take effect until thirty days have passed - and within those thirty days the thief was apprehended - is required to pay only double its worth.

The following rule applies if the thief sold the stolen animal to another person except for one hundredth of its bulk, or except for its foreleg or its hindleg. If the thief retained ownership of a portion of the animal that is permitted to be used only through ritual slaughter, he is not liable to pay four or five times its worth. If he sold it with the exception of its shearings or its horns, he is liable to pay four or five times its worth, for these portions of the animal are permitted to be used even without ritual slaughter.

If a thief stole a sheep or a cow, cut off a limb and then sold it, or he sold it with the exception of the right to work with it, or he sold it except for a 30-day period, the payment for four or five times its amount should not be expropriated from the thief. If the person whose animal was stolen seizes this amount from the thief's assets, the property that he seized should not be expropriated from him.

If the thief was a partner in the animal he stole and then he sold it, he is not liable to pay four or five times its worth.

The following rules apply when partners steal a sheep or a cow. If one of them slaughtered or sold the stolen animal with his partner's consent, they must both join in the payment of four or five times its worth. If he acted without the consent of his partner, they are not liable for the payment of four or five times the animal's worth. They must, however, make double restitution.

When a thief stole a sheep or a cow, was brought to court and was told by the judges: "Go and give him what you stole," and instead of making restitution he sold or slaughtered the animal, he is not liable for the payment of four or five times the animal's worth. If the judges told him: "You are obligated to return it to him," and then he slaughtered or sold the stolen animal, he is liable for the payment of four or five times the animal's worth. The rationale is that the judgment was not rendered in a definitive manner, and he is persevering in his theft.

When a person steals an object without removing it from the domain of its owner, he is not liable for a double payment. Similarly, if he slaughtered or sold a stolen sheep or cow in the owner's domain, he is not liable for the added penalty. If, however, he lifted the stolen object above the ground, he is liable as a thief, even though he did not take it out of the owner's domain.

What is implied? If he stole a lamb from the corral and was pulling it, and it died while in the owner's domain, he is not liable for the added penalty. If he lifted it up or removed it from the owner's domain, and then it died, he is liable.

If while in the owner's domain, the thief gave it to a priest in redemption of his first-born son, to his creditor, to an unpaid watchman, to a borrower, to a renter or to a paid watchman, and the recipient was pulling the animal and it died, the recipient is not liable. If the recipient lifted it up or removed it from the domain of its owner and it died, the recipient is liable, because the thief did not remove it from the owner's domain and the recipient did.

When a herd of sheep or cows are in a forest, and a thief prods an animal to move and then hides it among the trees and woods, he is obligated to pay twice its worth. If he slaughters or sells it there, he is obligated to pay four or five times its worth.

When a thief steals a sheep or a cow in the owner's domain, and after the owner discovered the theft, the thief removed it and slaughtered it or sold it outside their domain, or if a thief stole and removed the animal from the owner's domain and then slaughtered or sold it in the owner's domain, he is obligated to pay four or five times its worth.