If a man stole wood and made it into utensils, or wool and made it into garments, he makes restitution according to [the value of the stolen object] at the moment of theft. If he stole a pregnant cow and it gave birth, or a sheep ready to be sheared, and he then sheared it, he repays the value of a cow about to bear young, or a sheep ready to be sheared. If he stole a cow, and while it was with him it was impregnated and bore young, or [if he stole a sheep] and while it was with him it grew wool and he sheared it, he makes restitution according to [the value of the stolen object] at the moment of theft. This is the general rule: all robbers make restitution according to [the value of the stolen object] at the moment of theft.

If he stole a beast and it grew old, or slaves and they grew old, he makes restitution according to [their value at] the moment of the theft. Rabbi Meir says: “As for slaves the thief may say to the owner, ‘Here is what is yours before you.’” If he stole a coin and it cracked, fruit and it rotted, wine and it turned into vinegar, he must make restitution according to [the value] at the moment of the theft. But if he stole a coin and it went out of use, or “Heave offering” (terumah) and it became ritually unclean, or leaven and the time of Passover arrived, or a beast and it was used for a transgression, or became unfit to be offered or it was condemned to be stoned, he may say to the other, “Here is what is yours before you.”

If he gave [something] to craftsmen to repair, and they ruined it, they must make restitution. If he gave a carpenter a box, chest or cupboard to repair, and he ruined it, he must make restitution. If a builder undertook to pull down a wall, and he broke the stones or caused damage, he must make restitution. If he was pulling down at the one end and it fell down on the other, he is exempt; However, if it fell due to the blow, he is liable.

If a man gave wool to a dyer and the cauldron burned it, he must repay him the value of the wool. If he dyed it badly: if the improvement was worth more than the cost of the dying, he must pay him the cost of the dying; if the cost of the dying was worth more than the improvement, he must pay only [the value of the] improvement. If he told him to dye it red and he dyed it black; black and he dyed it red: Rabbi Meir says: “[The dyer] must pay the cost of the wool.” Rabbi Judah says: “If the improvement was worth more than the cost of the dying, he must pay him the cost of the dying; if the cost of the dying was worth more than the improvement, he must pay only [the value of the] improvement.

If a man robbed his fellow of the value of a perutah and swore [falsely] to him, he must take it to him even as far as Medea. He may not give it to his son or to his agent, but he may give it to the agent of the court. If his fellow had died he must return it to his heirs.

1. If he had repaid the value but had not paid the [added] fifth, or if he had forgiven him the value but not the [added] fifth, or if had forgiven him both except for less than a perutah’s worth of the value, he need not go after him. 2. If he had repaid him the [added] fifth but not the value, or if he had forgiven him the [added] fifth but not the value, or if he had forgiven both except for a perutah’s worth of the value, he must go after him.

If he had paid him the value and had sworn [falsely] to him concerning the [added] fifth, he must pay a fifth on the fifth [and so on] until the value [of the added fifth] becomes less than a perutah’s worth. So too with a deposit, as it says: “In a matter of deposit or a pledge or through robbery, or by defrauding his fellow, or by finding something lost and lying about it” (Leviticus 5:21-2, such a one must pay the value and the [added] fifth and bring a Guilt-offering. [If a man said], “Where is my deposit?” and the other said, “It is lost,” [if the one says,] “I adjure thee”, and the other says, “Amen!”, and witnesses testify against him that he consumed it, he need pay [only] the value. But if he confessed it of himself, he must repay the value and the [added] fifth and bring a Guilt-offering.

[If a man said], “Where is my deposit?” and the other said, “It is stolen,” [if the one says,] “I adjure thee”, and the other says, “Amen!”, and witnesses testify against him that he stole it, he must make twofold restitution. But if he confessed it of himself, he must repay the value and the [added] fifth and bring a Guilt-offering.

If a man stole from his father and swore [falsely] to him, and the father died, he must repay the value and the [added] fifth to the father’s sons or brothers. If he will not repay or if has does not have [with which to repay] he must borrow and the creditors come and are repaid.

If a man said to his son, “Qonam, you will not derive any benefit from that which is mine”, and he died, the son may inherit him. [But if he moreover said], “Both during my life and at my death”, when he dies the son may not inherit from him and he must restore [what he received from his father’s inheritance] to the [father’s] sons or brothers. If he has nothing, he takes out a loan, and the creditors come and exact payment.

If a man stole from a convert and swore [falsely] to him, and the convert died, he must repay the value and the added fifth to the priests, and the Guilt-offering to the altar, as it says: “If the man has no kinsman to whom restitution can be made, the amount which is repaid shall go to the priest in addition to the ram of atonement, whereby atonement shall be made for him” (Numbers 5:8). If he brought the money and the Guilt-offering and then died, the money shall be given to his sons, and the Guilt-offering shall be left to pasture until it suffers a blemish, when it shall be sold, and its value falls to the Temple treasury.

If he [who had stolen from the convert] gave the money to the men of the priestly watch and then died, his inheritors cannot recover it from their [the priests] hands, as it says, “Whatsoever a man gives to a priest shall be his” (Numbers 5:10). If he gave the money to Yehoyariv, and the Guilt-offering to Yedayah, he has fulfilled his obligation. If he gave the Guilt-offering to Yehoyariv and the money to Yedayah: if the Guilt-offering still remains, the sons of Yedayah shall offer it; otherwise, he must bring another Guilt-offering. For if a man brought what he had stolen before he offered his Guilt-offering, he has fulfilled his obligation. But if he brought his Guilt-offering before he brought what he had stolen, he has not yet fulfilled his obligation. If he gave the value but not the [added] fifth, the [added] fifth does not prevent [him from offering the Guilt-offering].