Talmud Bavli
Talmud Bavli

Musar for Bava Kamma 235:14

ורבי יוחנן אומר לדעת מנין פוטר שלא לדעת אפי' מנין נמי לא צריך וכי קתני ומנו את הצאן והיא שלימה ארישא

<b><i>GEMARA</i></b>. Rab said: If the proprietor knew [of the theft], he has similarly to know [of the restoration]; where he had no knowledge [of the theft] his counting exempts [the thief]; and the words [HE] COUNTED THE SHEEP AND FOUND [THE HERD] COMPLETE, refer [only] to the concluding clause.<span class="x" onmousemove="('comment',' Where the proprietor had no knowledge of the theft. ');"><sup>22</sup></span> Samuel, however, said: Whether the proprietor knew, or had no knowledge [of it], his counting would exempt [the thief], and the words: [IF HE] COUNTED THE SHEEP AND FOUND [THE HERD] COMPLETE [THE THIEF WOULD BE] EXEMPT, refer to all cases.<span class="x" onmousemove="('comment',' Whether the proprietor had knowledge of the theft or not. ');"><sup>23</sup></span>

Shenei Luchot HaBerit

I believe that in the many instances when the Talmud justifies certain rulings by the statement אדם חשוב שאני, that we apply different yardsticks to morally high-ranking people, the Talmud wants to emphasize that the law is different when applied to such people. It is not merely a voluntary abrogation of one's rights. When the Talmud speaks of "doing one's duty in the eyes of Heaven," however, it is something else again. Such considerations apply where for one reason or another the human tribunal is unable to enforce a certain ruling.
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