Quoting%20commentary for Bava Kamma 149:9

איתיביה רב לשמואל ראה עדים שממשמשים ובאים ואמר גנבתי אבל לא טבחתי ולא מכרתי אינו משלם אלא קרן אמר ליה הכא במאי עסקינן כגון שחזרו עדים לאחוריהם

which implies 'not him who condemns himself'? It must be to show that if a man confesses to liability for a fine, even though witnesses subsequently appear [and testify to the same effect], there would be exemption. Samuel, however, might say to you that the doubling of the verb in the verse<i> 'If to be found it be found'</i> was required to make the thief himself subject to double payment, as taught at the School of Hezekiah.<span class="x" onmousemove="('comment',' Supra p. 370. ');">⁷</span>

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