Commentary for Bava Kamma 126:8

דכולי עלמא מיהת אם לא ימצא הגנב בטוען טענת גנב כתיב מאי משמע אמר רבא אם לא ימצא כמה שאמר אלא שהוא עצמו גנבו ישלם שנים

— As, however, it is further stated, If the thief be not found,<span class="x" onmousemove="('comment',' Ex. XXII, 7. ');">¹³</span> we must conclude that the [whole] verse<span class="x" onmousemove="('comment',' Which should be construed thus: If it be not found as the bailee pleaded that it was stolen by a thief but that he himself was the thief etc. ');">¹⁴</span>

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