Reference for Bava Kamma 140:14

כמאן כר"ע דאמר קלוטה כמי שהונחה דמיא

and transfer to me [in consideration of them] the objects you have stolen.'<span class="x" onmousemove="('comment',' It thus follows that at the very moment when the sale was completed the thief was desecrating the Sabbath by an act which renders him liable to a capital charge in which all possible civil liabilities to take effect at that time have to merge. ');">¹³</span>

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