Commentary for Bava Kamma 157:6

היה מושכו ויוצא ומת ברשות הבעלים פטור הגביהו או הוציאו מרשות בעלים ומת חייב

<b><i>MISHNAH</i></b>. IF HE STOLE [A SHEEP OR AN OX] IN THE PREMISES OF THE OWNERS AND SLAUGHTERED IT OR SOLD IT OUTSIDE THEIR PREMISES, OR IF HE STOLE IT OUTSIDE THEIR PREMISES AND SLAUGHTERED IT OR SOLD IT ON THEIR PREMISES, OR IF HE STOLE IT AND SLAUGHTERED IT OR SOLD IT OUTSIDE THEIR PREMISES, HE WOULD HAVE TO MAKE FOUR-FOLD OR FIVE-FOLD PAYMENT.<span class="x" onmousemove="('comment',' For as soon as he removed it from the premises of the owners the act of theft became complete. ');">⁶</span>

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