Reference for Bava Kamma 151:12

קדשים שאינו חייב באחריותן חייב דמפקי ליה מרשותיה

R. SIMEON HOWEVER SAYS: IN THE CASE OF CONSECRATED CATTLE THE LOSS OF WHICH THE OWNER HAS TO MAKE GOOD, THE THIEF HAS TO MAKE FOUR-FOLD OR FIVE-FOLD PAYMENT, BUT IN THE CASE OF THOSE THE LOSS OF WHICH THE OWNER HAS NOT TO MAKE GOOD, THE THIEF IS EXEMPT. I would here say: Granted that in the opinion of R. Simeon it makes no difference whether he disposed of it to a private owner or whether he disposed of it to Heaven,<span class="x" onmousemove="('comment',' So that for the very act of sanctification the thief will become liable for the fine as if he had sold the animal. ');">¹¹</span>

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