If one steals wood and makes vessels of it; wool, and makes clothing of it, he pays as at the time of the theft, [the cost of wood and wool, and he need not return the vessels to him, having acquired them with shinui (change of state). ] If he stole a pregnant cow and it gave birth; a (wool-) laden sheep, and he shore it, he pays the price of a cow standing to give birth, the price of a sheep standing to be shorn. [And the additional worth of the calf and the shearing belong to him, having acquired them by shinui.] If he stole a cow and it became pregnant in his domain and gave birth; a sheep, and it became (wool-) laden in his domain, and he shore it, he pays as at the time of the theft. This is the rule: All thieves pay as at the time of the theft, [to include one's stealing a lamb and its becoming a ram; a calf and its becoming an ox, and slaughtering and selling it, in which instance he is exempt from four and five payment. For since a shinui took place in his domain, he acquires it, and slaughters what is his and sells what is his.]

If he stole a beast and it became old; bondsmen and they became old, he pays as at the time of the theft. R. Meir says: With bondsmen he says to him: "Here is what is yours before you" (i.e., Take him) [For a bondsman is likened to land, which is (always) in the domain of the (original) master. The halachah is in accordance with R. Meir.] If he stole a coin and it split; fruits and they rotted [(If only some of them rotted, he says: "Here is what is yours before you"; but if all of them rotted, he pays as at the time of the theft.)]; wine and it soured, he pays as at the time of the theft. (If he stole) a coin and it were voided [in that province, but not in another]; terumah and it became unclean; a beast and it had been transgressed with, [i.e., sodomy were committed with it or it had been served idolatrously, in which instance it is unfit for a sacrifice], or if it had become unfit for the altar [with an unmanifest blemish, such as a dok (a withered spot) in the eye], or if it were going out to be stoned, he says: "Here is what is yours before you."

If he gave to craftsmen to construct and they took apart, [i.e., if he gave them wood to make an object, and after they made it they took it apart], they must pay [the price of the object, and not the price of the wood alone]. If he gave a smith a shidah [a wooden wagon made for women to ride in], a chest, or a closet to repair, and he damaged it, he must pay. [We are hereby apprised that if he gave a finished object to a craftsman to repair, and he damaged it, he must pay the price of the object. This is taught to shed light on what precedes, i.e., that we are not to say it refers to a finished object.] If a builder undertook to take down a wall and he broke the stones or caused damage, he is liable for payment. If he took it down from one side and it fell from the other side, he is not liable. And if (it fell) because of the blow, he is liable.

If one gives wool to a dyer and the vat burnt it, [by overboiling], he gives him the cost of his wool. [ Here there is no shvach (appreciation of the object) at all, it having been entirely burned, so that it cannot be said: "If the shvach is greater, etc." ] If he dyed it (so that it looked) ugly, [dyeing it with the lees of the dye and deliberately spoiling the wool, he has "the lower hand" according to all.] — If the shvach [of this wool] is greater than the expense [of the dye], he [the owner] gives him [the dyer] the expense, [but not a full wage, and he takes his wool. And we do not say that he (the dyer) gives him (the owner) the cost of his wool, acquiring the shvach of the wool, for he used the stipulated dye, and there is no shinui (change) which would cause him to acquire it.] And if the expense is greater than the shvach, he (the owner) gives him the shvach. (If he asked him) to dye it red, and he dyed it black; black, and he dyed it red, [acquiring it with shinui], R. Meir says: He (the dyer) gives him [only] the cost of his wool, [or the owner pays the full wage and takes the wool.] R. Yehudah says: If the shvach is greater than the expense, he (the owner) gives him the expense; and if the expense is greater than the shvach, he (the owner) gives him the shvach. [For this dyer, who deviated (from his charge) is penalized and given "the lower hand," not benefitting from the shvach and also not receiving his wage, but only his expenses. And if the expense is greater than the shvach, he (the owner) gives him the shvach. And if he wishes to give him his wage, the shvach being greater than the wage, he may do so. The halachah is in accordance with R. Yehudah.]

If one robbed another of something worth a perutah And [nontheless] swore [that he did not do so], He must take it to him [even if he needs to go as far as] to Media. He may give it neither to his son Nor to his agent, But he may give it to an agent of the court. If [the victim] died, [The robber] must restore it to his heirs.

If he gave him the principal but not the fifth (see Leviticus 5:24); if he (the robbed one) waived the principal but not the fifth; if he waived both except for less than the worth of a p'rutah in the principal, he need not go after him, [and we are not concerned that it might appreciate in value to the worth of a p'rutah, in which instance, even if the stolen object is intact, he need not go after him.] If he gave him the fifth but not the principal; if he waived the fifth but not the principal; if he waived both except the worth of a p'rutah in the principal, he must go after him.

If he gave him the principal and swore on the fifth, [i.e., a second oath, that he had given it to him, and he confessed that he had not given it], he pays a fifth on the fifth [i.e., a fifth of the fifth, the first fifth becoming principal (and so, progressively)] until the principal is less than the value of a p'rutah. [i.e., If he afterwards gave him the first fifth and swore (falsely) on the second, and then confessed, he pays his fifth and a fifth of the second fifth, and so on, it being written (Leviticus 5:24): "And its fifths shall he add to it" — the Torah added many fifths for one principal.] And so with a pledge, it being written (Ibid. 5:21-22): "…a pledge, or a deposit, or a theft, or if he oppress his neighbor," [holding back the wage of a hired man], "or if he find a lost object, and deny it, and swear falsely," he pays the principal and a fifth and brings a guilt-offering, [there being no fifth or guilt-offering unless he confesses, it being written in respect to stealing from a proselyte (Numbers 5:7): "And they shall confess."] (If one asks:) "Where is my pledge?" and the other replies: "It was lost." The first: "I put you under oath." The second: "Amen" — and the witnesses testify that he ate it, he pays the principal. If he confesses of his own accord, he pays the principal and a fifth and brings a guilt-offering.

(If one asks:) "Where is my pledge?" and the other replies: "It was stolen." The first: "I place you under oath." The second: "Amen" — and the witnesses testify that it was stolen, he pays kefel. [If he confesses of his own accord he does not pay kefel, it being written (Exodus 22:8): "Whom the judges incriminate shall pay double" — to exclude one who incriminates himself.] If he confesses of his own accord, he pays the principal and a fifth and brings a guilt-offering.

If one steals from his father and swears (falsely) to him and he (his father) dies, he pays the principal and a fifth to his (father's other) sons or to his brothers [if he has no sons. And even though the inheritance fell before this one (the thief), he must make restoration, and may not retain even as much as his share in the inheritance, it being written (Leviticus 5:23): "Then he shall return the theft" — There is no amendment for him until the stolen object leaves his hand (this, on condition that it be intact, not having been acquired by him through a shinui)]. And if he does not wish it [to lose his share in the inheritance] or if he does not have [enough property to forego his share], he borrows [and returns the stolen object to his brothers to fulfill the mitzvah of restoration] and the creditors [from whom he borrowed] come and exact payment [from the portion of the thief in the stolen object. And if he is his father's only heir, he himself gives the stolen object to his creditor in payment of the debt, telling him: "This is what I stole from my father." Or he gives it thus for his wife's kethubah (marriage contract) or for the charity fund, in each of these instances apprising the recipient that he had stolen it from his father.]

If one says to his son: "I vow that you will not benefit from me," if he dies, he inherits him. (If the father forbids such benefit) in his lifetime and after his death, if he dies he does not inherit him, and it (his portion) reverts to his (his father's) sons or to his (his father's) brothers. And if he does not have (what to eat), he borrows [and he eats], and the creditors come and exact payment [from his share in the inheritance. And the payment of his debt from those monies is not considered "benefit," viz. (Nedarim 33a): "If one is bevowed of benefit by his neighbor, he (the neighbor) may pay his debt."]

If one stole from a proselyte and swore (falsely) to him (that he had not stolen), and he (the proselyte) died, he pays the principal and a fifth to the priests, and a guilt-offering to the altar, as it is written (Numbers 5:8): "And if the man has no redeemer to whom to return the debt, the debt which is returned to the L rd, (belongs) to the priest, aside from the ram of atonement, with which atonement is made for him." [And there is no man in Israel who has no redeemers "upwards" until our father Jacob except this proselyte, who died without heirs.] If he (the thief) were bringing up the money and the guilt-offering (to Jerusalem), and he died, it is given to his [the thief's] sons. [For he had already acquired it with the proselyte's death. It is just that it is incumbent upon him to make restoration so that he have atonement for his oath, and now atonement no longer obtains, since he has died.], and the guilt-offering grazes until it acquires a blemish, the ruling being: "Whatever in a sin-offering dies (i.e., is caused to die), in a guilt-offering is caused to graze."], and it is sold and its money falls as a donation [to kayitz hamizbeach ("the altar's summertime," i.e., "slack" time), for the purchase of burnt-offerings.]

If he gave the money to the men of the (Temple) watch and he died [before bringing the offering], the heirs [of the thief] cannot take it from their hands. [He cannot take it from the Cohanim, who have already acquired it], it being written (Numbers 5:10): "A man, what he gives to the priest, to him shall it be." If he gave the money to Yehoyariv [the first of the twenty-four priestly watches in the Temple], and the guilt-offering to Yedayah [the last of the priestly watches], he has fulfilled his obligation [as explained below, that if one brings (restoration for) his theft before bringing his guilt-offering he fulfills his obligation, and one watch acquires what is theirs, and the other, what is theirs.] If he gave the guilt-offering to Yehoyariv and the money [afterwards] to Yedayah, if the guilt-offering still obtains, [the sons of Yehoyariv not yet having sacrificed it], the sons of Yedayah sacrifice it, [the theft and the guilt-offering reverting to Yedayah], and if not, [in which instance he has not fulfilled his obligation with the guilt-offering that he gave to Yehoyariv, not having given his theft (before the sacrifice of the guilt-offering)], he must bring another guilt-offering. For if one brings (restoration for) his theft before bringing his guilt-offering, he fulfils is obligation; if he brings his guilt-offering before bringing his theft, he does not fulfill his obligation. If he gave the principal [to the priests] and not the fifth, the fifth does not stand in the way [of sacrificing the guilt-offering if he has not yet given it but gives it in the end].