Reference for Bava Kamma 158:2
אמר ר' אלעזר ראוהו שהטמין בחורשין וטבח ומכר משלם תשלומי ארבעה וחמשה אמאי הא לא משך א"ר חסדא שהכישה במקל
R. Eleazar stated: If a thief was seen hiding himself in forests [where flocks pasture] and slaughtering or selling [there sheep or oxen], he would have to make four-fold or five-fold payment. But why so, since he did not pull the animal?<span class="x" onmousemove="('comment',' The theft never became complete. ');"><sup>2</sup></span> — Said R. Hisda: We suppose that he struck it with a stick [and thus drew it towards himself]. But I would still ask, since he was seen doing this [publicly], should he on this account not be [subject to the law applicable to] a robber [who has not to pay any fines]?<span class="x" onmousemove="('comment',' For a robber has to restore only the article taken by him or its value. ');"><sup>3</sup></span>