Commentary for Bava Kamma 142:9
וסבר לה כרבי שמעון דאמר דבר הגורם לממון כממון דמי
that an object the absence of which entails money loss is regarded as possessing an intrinsic value,<span class="x" onmousemove="('comment',' So that since if the ox would not have been slaughtered the bailee would have been able to restore it intact without paying anything for its value, whereas now that the ox was stolen and slaughtered he would have to pay for the full value of the ox, the ox is considered of an intrinsic value though it was condemned to be stoned, and the thief has to pay the fine accordingly. ');"><sup>7</sup></span>
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