Reference for Makkot 4:13

ורבי ישמעאל ונתן פדיון נפשו כתיב ורבנן אין פדיון נפשו כתיב מיהו כי שיימינן בדניזק שיימינן

And R' Yishmael? it is written '[The] ransom from HIS life', [meaning the life of the owner] And the Rabbis [intepretion of this verse] Yes, it is written ransom is from his life, however the value is assessed according to the victim.

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