בבא קמא ט׳Bava Kamma 9

Mishnah 1א׳

הַגּוֹזֵל עֵצִים, וַעֲשָׂאָן כֵּלִים, צֶמֶר, וַעֲשָׂאָן בְּגָדִים, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. גָּזַל פָּרָה מְעֻבֶּרֶת, וְיָלְדָה, רָחֵל טְעוּנָה, וּגְזָזָהּ, מְשַׁלֵּם דְּמֵי פָרָה הָעוֹמֶדֶת לֵילֵד, דְּמֵי רָחֵל הָעוֹמֶדֶת לִגָּזֵז. גָּזַל פָּרָה, וְנִתְעַבְּרָה אֶצְלוֹ וְיָלְדָה, רָחֵל, וְנִטְעֲנָה אֶצְלוֹ וּגְזָזָהּ, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. זֶה הַכְּלָל, כָּל הַגַּזְלָנִים מְשַׁלְּמִין כִּשְׁעַת הַגְּזֵלָה:

One who stole wood and made them into utensils, or [stole] wool and made it into garments, he makes restitution according to the moment of theft. If he stole a pregnant cow and it gave birth, or [stole] a fleeced ewe, and he sheared it, he repays the value of a cow about to bear young, or [the value of] 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 moment of theft. This is the general rule: all robbers make restitution according to the moment of theft.

Mishnah 2ב׳

גָּזַל בְּהֵמָה וְהִזְקִינָה, עֲבָדִים וְהִזְקִינוּ, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. רַבִּי מֵאִיר אוֹמֵר, בַּעֲבָדִים אוֹמֵר לוֹ, הֲרֵי שֶׁלְּךָ לְפָנֶיךָ. גָּזַל מַטְבֵּעַ וְנִסְדַּק, פֵּרוֹת וְהִרְקִיבוּ, יַיִן וְהֶחְמִיץ, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. מַטְבֵּעַ וְנִפְסַל, תְּרוּמָה וְנִטְמֵאת, חָמֵץ וְעָבַר עָלָיו הַפֶּסַח, בְּהֵמָה וְנֶעֶבְדָה בָהּ עֲבֵרָה, אוֹ שֶׁנִּפְסְלָה מֵעַל גַּבֵּי הַמִּזְבֵּחַ, אוֹ שֶׁהָיְתָה יוֹצֵאת לִסָּקֵל, אוֹמֵר לוֹ, הֲרֵי שֶׁלְּךָ לְפָנֶיךָ:

If he stole a beast and it grew old, or [he stole] slaves and they grew old, he makes restitution according to the moment of the theft. Rabbi Meir says: As for slaves he [the thief] may say to him, "Behold, what is yours is before you.’” If he stole a coin and it cracked, [if he stole] produce and it rotted, wine and it soured, he must make restitution according to the moment of the theft. But if he stole a coin and it went out of use [as currency], or it became terumah [portion given to the Kohen] and it became ritually unclean, or if it was leaven and the time of Passover passed [while it was in his possession], or a beast and it was used for a transgression, or became unfit to be offered on the altar or it was going out to be stoned, he may say to him, “behold, what is yours is before you.”