Reference for Makkot 4:16
משום ר"ע אמרו וכו': מאי טעמא דר"ע קסבר קנסא הוא וקנס אין משלם ע"פ עצמו אמר רבה תדע שהרי לא עשו מעשה [ונהרגים] ומשלמין אמר רב נחמן תדע שהרי ממון ביד בעלים ומשלמים
They said in the name of R'Akiva etc. What is the reasoning of R' Akiva? He holds that it is a fine, and you do not pay a fine under self-confession. Rava said, there was no action [and they are killed] and they are fined. R' Nachmun said, the accused still has the money [he was accused of owing], and they [the witnesses] pay.
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