Shevuos8: 4
אָמַר לְאֶחָד בַּשּׁוּק: ,,הֵיכָן שׁוֹרִי שֶׁגָּנַבְתָּ?” וְהוּא אוֹמֵר: ,,לֹא גָנַבְתִּי”, וְהָעֵדִים מְעִידִין אוֹתוֹ שֶׁגְּנָבוֹ — מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל. טָבַח וּמָכַר — מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. רָאָה עֵדִים שֶׁמְּמַשְׁמְשִׁין וּבָאִין, אָמַר: ,,גָּנַבְתִּי, אֲבָל לֹא טָבַחְתִּי וְלֹא מָכַרְתִּי” — אֵינוֹ מְשַׁלֵּם אֶלָּא קֶרֶן.
[If] he said to someone in the street, “Where is my bull that you stole?” and he replied, “I did not steal [it],” but witnesses tes-tify against him that he stole it —- he pays the twofold payment. [If] he slaughtered [it] —- or sold [it] —- he must pay a four-fold or fivefold payment. [If] he saw witnesses approaching, [and] he said, “I stole, but I did not slaughter or sell” —- he pays only the principal.