Quoting%20commentary for Bava Kamma 128:18

לא ס"ד דתניא רבי יעקב אומר שנים ישלם שלא בשבועה אתה אומר שלא בשבועה או אינו אלא בשבועה אמרת לא כך היה

that the value of the principal is to be resuscitated as it was at the time of theft.<span class="x" onmousemove="('comment',' I.e., that the payment of principal for a stolen article will be in accordance with its value at the time of the theft. ');">¹⁶</span>

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