Commentary for Avodah Zarah 142:16

Ravina uses a baraita about Noahides to prove that meshikhah acquires for non-Jews. Noahides are non-Jews, and according to the Talmud they are obligated to keep seven commandments, one of which is the commandment not to steal. As far as punishments goes, in Talmudic law the Noahide is punished by death—there are no other punishments. I should emphasize that these laws are totally theoretical, there is no evidence that they were ever applied or even meant to apply in real life.
According to the baraita, a Noahide who steals from a Jew is liable for the death penalty, even if he steals less than a perutah’s worth of property. Furthermore, he does not have to give the property back. This seems to prove that it is his and therefore that he can acquire through meshikhah.