בבא קמא ז׳Bava Kamma 7

Mishnah 3ג׳

גָּנַב עַל פִּי שְׁנַיִם וְטָבַח וּמָכַר עַל פִּיהֶם, וְנִמְצְאוּ זוֹמְמִין, מְשַׁלְּמִין הַכֹּל. גָּנַב עַל פִּי שְׁנַיִם וְטָבַח וּמָכַר עַל פִּי שְׁנַיִם אֲחֵרִים, אֵלּוּ וְאֵלּוּ נִמְצְאוּ זוֹמְמִין, הָרִאשׁוֹנִים מְשַׁלְּמִים תַּשְׁלוּמֵי כֶפֶל, וְהָאַחֲרוֹנִים מְשַׁלְּמִין תַּשְׁלוּמֵי שְׁלֹשָׁה. נִמְצְאוּ אַחֲרוֹנִים זוֹמְמִין, הוּא מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל, וְהֵן מְשַׁלְּמִין תַּשְׁלוּמֵי שְׁלֹשָׁה. אֶחָד מִן הָאַחֲרוֹנִים זוֹמֵם, בָּטְלָה עֵדוּת שְׁנִיָּה. אֶחָד מִן הָרִאשׁוֹנִים זוֹמֵם, בָּטְלָה כָּל הָעֵדוּת, שֶׁאִם אֵין גְּנֵיבָה אֵין טְבִיחָה וְאֵין מְכִירָה:

If he stole [an ox or a sheep] according to the evidence of two witnesses, and killed or sold it according to their evidence, and they are found to be zommemin [false witnesses], they must pay the whole penalty. If he stole it according to the evidence of two witnesses, and killed it or sold it according to the evidence of two other witnesses, and both pairs are found to be false witnesses, the first ones pay twofold restitution and the last ones pay threefold restitution. If the second set [only] were found to be false witnesses, the thief must make twofold restitution and they make threefold restitution. If one of the second set of witnesses was found to be a false witness, the evidence of the other is void. If one of the first set of witnesses was found to be a false witness, the entire evidence is annulled, since if there is no [evidence for] stealing there is no [evidence for] slaughtering or selling.

Mishnah 4ד׳

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:

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 pays twofold restitution, but not pay 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 to the Temple, and afterward slaughtered it or sold it, he pays twofold restitution but not fourfold or fivefold restitution. Rabbi Shimon says: Holy Things for which he is responsible [if damaged or lost] he must pay fourfold or fivefold restitution; but if he is not responsible for them, he is exempt.