Commentary for Bava Kamma 142:12
א"ל לא מכלל דמודה בטבח ומכר לרפואה ולכלבים:
thus proving that an object whose absence entails money loss is regarded as possessing an intrinsic value.<span class="x" onmousemove="('comment',' To the one who would be liable to make the outlay of money, and for this reason R. Meir makes the thief liable for the payment of the four-fold or five-fold. ');"><sup>10</sup></span>
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