Negative Commandment 244 (Digest)
Stealing
"Do not steal"—Leviticus 19:11.
It is forbidden to steal another's possessions.
The 244th prohibition is that we are forbidden from stealing money.
The source of this prohibition is G‑d's statement, "Do not steal."
In the words of the Mechilta, "The verse 'Do not steal' constitutes the prohibition of financial theft."
One who transgresses this prohibition must pay back according to the formula written in the Torah — either two, four, or five times the amount stolen, or only the actual value.
The Sifra says, "The verse that says 'He must pay back double' [the value of the stolen object] teaches us the penalty. What teaches us that the act is prohibited? The verse 'Do not steal' — even if just to disturb." This phrase ["just to disturb"] means when the intention is to [not really steal, but only to temporarily] anger and confuse the victim, and afterwards return it to him. The Sifra continues,] "the verse, 'Do not steal,' teaches that you may not do so, even if you intend to pay him back four or five times the value."
The details of this mitzvah are explained in the 7th chapter of tractate Bava Kama.
Positive Commandment 239 (Digest)
A Thief's Restitution
We are commanded to pass judgment on a thief. Depending on the circumstances, the thief may be required to pay double the amount stolen, or four or five times the principal.
This mitzvah also includes the allowance for a property owner to kill a thief who is trespassing on his land [under certain circumstances, if there's reason to believe that the thief poses a potential threat to the landowner's life], and the obligation on the court to sell the thief into servitude [if he has not the means to make restitution].
The 239th mitzvah is that we are commanded regarding [punishing] a thief — whether to collect two, four times, or five times the amount stolen; to kill him should he break in [to the person's property]; or to sell him. The general principle is that the mitzvah is to punish a thief according to the Torah's directions.
All the details of this mitzvah are explained in the 7th chapter of tractate Bava Kama, the 8th chapter of Sanhedrin, the 3rd chapter of Bava Metzia, and a few passages in Kesuvos, Kiddushin, and Shavuos.
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