Related for Bava Kamma 136:4
אמרי לא סלקא דעתך דומיא דטביחה מה טביחה דאהנו מעשיו אף מכירה דאהנו מעשיו ואי לפני יאוש מאי אהנו
But again can it not be [that the liability is confined to cases] where we actually heard the owner abandoning hope? — I would reply, let not this enter your mind. For selling is put on a par with slaughter, and just as slaughter involves liability [if carried out] immediately [after the theft], so would selling similarly involve liability soon after the theft.<span class="x" onmousemove="('comment',' R. Eleazar thus inferred from this that in ordinary thefts there is immediate Renunciation on the part of the owner. ');"><sup>3</sup></span>
Tosefta Bava Kamma
1. The one who steals needs to pay double the value [of the animal.] If the thief cooked or sold, s/he pays four and five times.
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