Audio by Dr. Michael Sokolow

If the theft [of an ox or a sheep] was testified to by two witnesses, whereas the slaughter or sale of it was testified to by only one witness or by the thief himself, he would have to make double payment but would not have to make four-fold and five-fold payments. If he stole it and slaughtered it on the Sabbath Day, or if he stole it and slaughtered it for the service of idols, or if he stole it from his own father who subsequently died and the thief then slaughtered it or sold it, or if he stole it and consecrated it [to the Temple], and afterwards he slaughtered it or sold it, he would have to make double payment but would not have to make four-fold and five-fold payments. R. Simeon, however, says: in the case of consecrated cattle, the loss of which the owner has to make good, the thief has to make four-fold or five-fold payment, but in the case of those the loss of which the owner has not to make good, the thief is exempt.  קמא 7.4
גנב על פי שניים, וטבח ומכר על פי עד אחד, או על פי עצמו-- משלם תשלומי כפל, ואינו משלם תשלומי ארבעה וחמישה׃ 
גנב וטבח בשבת, גנב וטבח לעבודה זרה, גנב משל אביו ומת אביו ואחר כך טבח ומכר, גנב והקדיש ואחר כך טבח ומכר-- משלם תשלומי כפל, ואינו משלם תשלומי ארבעה וחמישה׃ רבי שמעון אומר, קודשים שהוא חייב באחריותן, משלם תשלומי ארבעה וחמישה; ושאינו חייב באחריותן, פטור
If he sold [the stolen sheep or ox] with the exception of one hundredth part of it, or if he had some partnership in it [before he stole it] or if he slaughtered it and it became nebelah under his hand, or if he stabbed it or tore loose [the wind pipe and gullet before cutting], he would have to make double payment but would not have to make four-fold and five-fold payments. 
If he stole [a sheep or an ox] in the premises of the owners and slaughtered it or sold it outside their premises, or if he stole it outside their premises and slaughtered it or sold it on their premises, or if he stole it and slaughtered it or sold it outside their premises, he would have to make four-fold or five-fold payment. But if he stole it and slaughtered it or sold it in their premises, he would be exempt.
 קמא 7.5
מכרו חוץ מאחד ממאה בו, או שהייתה לו בו שותפות, השוחט ונתנבלה בידו, והנוחר, והמעקר-- משלם תשלומי כפל, ואינו משלם תשלומי ארבעה וחמישה׃ גנב ברשות הבעלים וטבח ומכר חוץ מרשותן, או שגנב חוץ מרשותן וטבח ומכר ברשותן, או שגנב וטבח ומכר חוץ מרשותן-- משלם תשלומי ארבעה וחמישה; ואם גנב וטבח ומכר ברשותן, פטור

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